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2023 (5) TMI 8 - AT - Central ExciseIrregular availment CENVAT Credit - ineligible documents namely supplementary invoice/debit notes issued by M/s. Tata Steel Ltd. - violation of provisions of Rule 3 and Rule 9 of the CENVAT Credit Rules, 2004 - period January 2009 to December 2013 - Doctrine of Merger. HELD THAT:- The Tribunal vide Final Order No.75350/2022 dated 14.06.2022 [2022 (6) TMI 1390 - CESTAT KOLKATA] has held that We direct that the original authority examine the dated Certificate, which the Ld. Counsel for the appellants has undertaken to submit to the satisfaction and allow the credit as may be applicable as per law. We also direct that the entire exercise be completed within the period of eight weeks from the date of receipt of this order. The Ld. Commissioner in the denovo Order-in-original which is also the order impugned has recorded that the details of invoices mentioned in the documents submitted by the assessee were matched with the copies of invoices submitted and were found to match. In subsequent paragraphs though he reiterates the specific direction of the Tribunal, but goes on to examine the statutory provisions and has passed the impugned order - the Ld. Commissioner has re-adjudicated the dispute which is already settled by the earlier order of this Tribunal in the first round of litigation. Thus, under the Doctrine of Merger, the Commissioner was not correct in re-visiting the issue which was already concluded in the remanded matter by the Tribunal, wherein directions were very specific and the Ld. Adjudicating authority was only required to examine the Certificate issued by the Senior Manager Accounts (Indirect Taxation) on behalf of TSL since it was not submitted before the Ld. Adjudicating authority during adjudication. The denovo order passed by the Adjudicating authority is hit by Doctrine of Merger as he has gone beyond the directions or findings of this Tribunal in the earlier round of litigation - Appeal allowed.
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