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2020 (10) TMI 377 - AT - Central ExciseAllowability of ‘common registration’ - doctrine of merger - HELD THAT:- Revenue have accepted the order dated 31.01.2014 passed by the jurisdictional Commissioner, granting common registration and have not filed any appeal against the same. Further, the issue of revocation of amended registration certificate has also attained finality by the order of the Hon’ble Rajasthan High Court in favour of the respondent-assessee. Accordingly, the present show cause notice proceeding is hit by both ‘doctrine of merger’ and also under the ‘doctrine of in - subordination’. There is no merit in the appeal of the Revenue - Appeal dismissed.
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