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2009 (8) TMI 472 - CESTAT, AHMEDABADCancellation of LOP- the appellant under the Central Excise Act by issuing them a show cause notice on 16-7-2003 on the ground that since the LOP in their favour has been cancelled on 18-2-2003, their activities for receiving the goods as 100% EOU under CT-3s and to process and clear the same to other 100% EOU on CT-3s was in contravention of the Provisions of law and they are liable to pay duties in respect of the said activities. Held that- per the settled law the original LOP cancellation order passed by the Development Commissioner would merge in the final order passed in the same set of proceedings. Appeal admittedly continuation of the earlier proceedings and when the ultimate result of such litigation is in favour of the assessee, it has to be held that as if there was never a period when LOP stood cancelled. The order of the adjudicating authority is merged in the order of the appellate authority and in the subsequent order of the Original Adjudicating Authority passed in de novo proceedings. We find no reasons to sustain the impugned order of Commissioner. The same is accordingly set aside and appeal allowed with consequential relief to the appellant.
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