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2023 (6) TMI 1257 - CESTAT CHENNAIDoctrine of Merger - Appeal dismissed on being time barred - Project Import - Exemption from duty of customs - failure on the part of the importer to meet the Project Import regulations - HELD THAT:- In the first round of litigation before this forum, an appeal was filed by the importer and this Bench, after hearing both sides and after waiving the pre-deposit in V. Mohan [2010 (6) TMI 334 - CESTAT, CHENNAI] chose to set aside the impugned order by observing that the appellant had no knowledge of the adjudication against M/s. Powmex Steels Ltd. at any date prior to 28.07.2007. Further, the above order of this Bench has been accepted by both the parties and thus, has attained finality - By the time the above order of this Bench was passed, the second Show Cause Notice dated 27.07.2004 was already on board and we do not see any whisper about the same anywhere in the order of this Bench and in particular, any issue being made as to the Show Cause Notice being issued much after the period of limitation. Hence, we can only say that the contention of the appellant cannot be accepted as, apparently, it has missed the bus. Further, when the order of this Bench which was passed against the Order-in-Appeal wherein the Order-in-Original was challenged, which was passed on the second Show Cause Notice, has become final now, we have to only hold that by virtue of the doctrine of merger, the orders of the lower authorities have merged with the order of this Bench and it is only consequent to the directions of this Bench that the de novo Order-in-Original dated 26.07.2012 was passed. The appellant registered its Project Contract for import of capital goods, but it has not disputed the missing of two items which therefore resulted in denying the concurrent benefit of exemption. For this, differential duty was demanded, which is as per law - Appeal dismissed.
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