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2016 (10) TMI 336 - AT - Central ExciseDis-allowance of Modvat credit under Section 57Q of Central Excise Rule, 1944 - allowance of part of credit and dis-allowance of part of credit by adjudicating authority - matter on appeal before Commissioner (Appeals), who gave a different view - appeal filed by Revenue on Review order - Held that: - the appeal is hit by the doctrine of merger. Vide the first Order-in-Appeal passed by the Commissioner (Appeals) dated 22/12/2016, the Order-in-Original merged with the same. In Revenue matters, the power of the first appellate authority is co-extensive with that of the adjudicating authority. Thus, the filing of the appeal subsequently by the Revenue before the Commissioner (Appeals) disputing the amount of ₹ 16,08,586/- was also hit by doctrine of merger - appeal dismissed as hit by doctrine of merger - cross-objections dismissed.
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