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2012 (5) TMI 35 - SUPREME COURTDoctrine of merger - Disallowed the MODVAT credit availed by it and penalty under Rule 173Q - delay in filing the appeal - First Appellate authority having no powers to condone the delay beyond the prescribed period rejected the appeal - application for rectification of the judgment and orders requesting the Tribunal to first condone the delay and next to decide the appeal on merits – Held that:- If for any reason an appeal is dismissed on the ground of limitation and not on merits that order would not merge with the orders passed by the first appellate authority - High Court was justified in rejecting the request made by the assessee for directing the revenue to state the case and also the question of law for its consideration and decision – against assessee.
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