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2015 (12) TMI 1312 - AT - Central ExciseDuty demand - Shortage of goods - Valuation - Inclusion of royalty amount - Held that:- Appeal filed by the Revenue is hit by 'Doctrine of Merger'. Vide appellate order by the Commissioner (Appeals), it was held that royalty paid is deductible from the assessable value and the same will not form part of the assessable value if there is evidence of payment to the principal. Against this order, the Revenue did not prefer appeal. According to the direction in the remand order of learned Commissioner (Appeals), the adjudicating authority examined the matter and found that royalty have been duly paid and accordingly allowed deductions in conformity with direction in the appellate order. Thus, the issue attained finality. Subsequent appeal by the Revenue before the Commissioner (Appeals) and before this Tribunal is hit by doctrine of merger. - Decided against Revenue.
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