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2019 (12) TMI 113 - AT - Central ExciseDoctrine of merger - Proceeding against new proprietor of the company, old proprietor, being deceased - CENVAT credit in respect of input lying in stock or in process or contained in final product lying in stock on the date of surrendering of registration - HELD THAT:- Tribunal has discussed the applicability of Section 11 to the successor and while observing that the provisions of Section 11 of Central Excise Act, 1944 cannot be invoked to demand duty on the successor, CESTAT has set aside the impugned order. We find that the present appeal is also against the same impugned order. When the impugned order is already set aside by the Tribunal; no application for rectification of the mistake apparent on record has been filed by the Department and as the order of the Tribunal is not negated by any higher judicial forum, we find that the impugned order is non est. Moreover, the principal on which the appeal was made, i.e., the applicability of proviso to Section 11 to the successor, before 10/09/2004 was also decided in favour of the appellants and the same was upheld by the High Court - As the impugned order has already been set aside, the present appeal gets consequentially merged with the earlier order passed by the Tribunal. The present appeal is to be held to have been allowed earlier. We find that no intervention is required by this Bench - Appeal disposed off.
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