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2009 (12) TMI 479 - AT - Central ExciseAppeal -Merger - Rectification of Mistake - An order passed by Apex Court in its appellate jurisdiction either by reversing, modifying or confirming the order of lower authority would result in merger of order of lower court or lower authority in the order of Apex Court, irrespective of fact as to whether such order of Apex Court is a speaking order or a non-speaking order. Ground relates to failure on part of Tribunal to impropriety of Commissioner's direction to produce the document which the Commissioner was already in possession. Once the applicant had approached the Supreme Court against such order and having tried to get it set aside, it is not permissible for applicant thereafter to approach this Tribunal under the guise of rectification of order and to seek de novo hearing of appeal.
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