Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (11) TMI 1277 - AT - Central ExciseDoctrine of merger of appeals - scope of the word "accordingly" used in the order of the Apex Court - appellant contended that, When Revenue failed to succeed before apex court against final order of Tribunal, that order merged in the order of Apex court. Present appeal being a consequence of the final order of Tribunal, there is nothing more to be contested by Revenue today. - Pre-deposit - Held that: - the word "accordingly" used in that order is with reference to the matters covered against Revenue. Hence, Revenue cannot plead today that the merits of the order passed by the Tribunal has not received scrutiny of the apex court. - the order of the Tribunal having merged in the dismissal order of the apex court, this Bench has no jurisdiction to touch the merits of the case again and there is no further scope for Revenue to reopen its case. Accordingly the miscellaneous application is rejected and Appeal of the appellant is allowed. At this juncture, it is submitted on behalf of Revenue that it may be granted opportunity to realize its dues. It may be stated that there is no bar in law to take appropriate action under law, if that is not otherwise barred.
|