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2017 (10) TMI 1479 - AT - Central ExciseDoctrine of merger - Scope of SCN - case of appellant is that the department has raised the fresh penalty which was not in the original orders passed by the department - HELD THAT:- For the period under consideration, the matter finally had reached to the Hon’ble Supreme Court where all the orders were merged in the order passed by the Hon’ble Supreme Court as per the doctrine of merger. If any issue was not contested or raised, the same cannot be raised again before the Tribunal - However, the appellant is always at the liberty to raise the issue before the Supreme Court by way of Interim Application, if advised so. Appeal disposed off.
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