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2008 (9) TMI 246 - AT - Central ExciseApplicability of doctrine of merger – appeal by revenue against order of CCE on the ground that in respect of several inputs/capital goods, the Commissioner has not recorded any finding and there are contradictory views by CCE – In the interest of justice, equity and good conscience held that doctrine of merger is not to be applied universally, we reject the preliminary objections raised by the learned Advocate for the respondents that doctrine of merger would apply in this case - Tribunal cannot adjudicate upon the matter on merits
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