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2019 (5) TMI 1777 - AT - Central ExciseReview of Order - Doctrine of Merger - exemption to buses cleared to M/s Delhi Metro Railway Corporation from Notification dated 01 March, 2006 - whether it would be open to the Tribunal, in view of the aforesaid order passed by the Supreme Court on 08 August, 2017 in a Civil Appeal, to review or modify its order dated 27 September, 2016 as the order of the Tribunal merged in the order passed by the Supreme Court? HELD THAT:- In present case, the Civil Appeal was dismissed by the Supreme Court. The order of the Tribunal has merged with the order of the Supreme Court and, therefore, the Tribunal cannot review the order dated 27 September, 2016 dismissing the Excise Appeal No. 1727 of 2010 filed by the Applicant. It is for the Applicant to move an appropriate application before the Supreme Court, if so advised. Learned counsel for the Appellant has stated that some protection may be granted by the Tribunal since it would take some time to initiate appropriate proceedings before the Supreme Court and in this context it is pointed out that the High Court had also granted protection to the Appellant for a limited period - This request made by the Appellant seems to be justified - while rejecting the three Applications bearing nos. 50437 of 2019, 50438 of 2019 and 50439 of 2019, it is directed that for a period of four weeks from today, no coercive action shall be taken against the Appellant/Applicant for recovery of the Excise Duty under the order dated 29 January, 2010 passed by the Commissioner of Central Excise, Jaipur.
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