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2023 (12) TMI 532 - AT - CustomsDoctrine of Merger - merger of original order with the appellate order - Benefit of duty exemption provided under Notification No. 52/2003-Customs dated 31.03.2003 availed - denial of benefit on the ground that such benefit was not available to the respondent in terms of the permission granted by the Inter-Ministerial Standing Committee (IMSC) - HELD THAT:- From the sequence of events, it transpires that the original order dated 26.08.2013 was merged with the order dated 01.04.2014 passed by the Tribunal and the said order of the Tribunal was also upheld by the Hon’ble Bombay High Court in COMMISSIONER OF CENTRAL EXCISE, PUNE III VERSUS KUMAR HOUSING CORPORATION LTD. [2018 (2) TMI 820 - BOMBAY HIGH COURT]. Thus, under the circumstances of the case, the doctrine of merger applies to the case in hand and since the order dated 26.08.2013 is no more in existence, in our considered view, the appeal filed by Revenue against such original order cannot be sustained for judicial scrutiny. Further, the prayer made by Revenue in this appeal cannot also be sustained inasmuch as the order dated 26.08.2013 was passed by the learned Commissioner of Central Excise, pursuant to the limited remand directions made in the Order dated 29.06.2012 by the Tribunal. There are no merits in the appeal filed by Revenue and therefore, the same is dismissed.
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