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TMI Blog1993 (4) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue has been decided by the Tribunal vide Order No. 36/1989-A, dated 9th August, 1989. Learned Advocate pleaded that after the issue had been decided by the Tribunal in its earlier Order, the appellants being not satisfied with the order passed by the Tribunal had filed Civil Appeal before Supreme Court and the Supreme Court had confirmed the findings of the Tribunal vide Civil Appeal No. 1290 of 1990, dated 23-11-1992. Learned Advocate pleaded that the Order passed by the Tribunal gets merged into the Order passed by the Hon'ble Supreme Court and for all purposes, the Tribunal's Order now has to be deemed as the order passed by the Hon'ble Supreme Court with the same observation. Learned Advocate further pleaded in the Order passed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 9, 10 and 11 from the said Order of the Tribunal are re-produced below :- "9. We would also like to observe that the scooter manufactured by the appellants have got separate rider and pillion seat and there is a gap. Engine of the scooter is on the left side and is covered with the covering and other covering which is oval and similar is the position of the right side of the scooter which is hollow. The passenger on the rear seat of the scooter cannot sit comfortably if he places his feet on the flooring of the scooter body. In any case for comfortable sitting on the pillion seat he has to sit, and has to keep his both legs and feet on the right side and necessary resting place to the feet has to be given, and for giving the necessary r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced below :- "The civil appeal is dismissed." A perusal of the Hon'ble Supreme Court's order shows that the only observation is 'civil appeal is dismissed'. Thus, the order passed by the Tribunal gets merged into the order passed by the Hon'ble Supreme Court as the appeal was disposed of after hearing the parties on merits. In the matter before us we are told that the dispute is in respect of the 7 Show Cause Notices but for calculation of the duty relating to earlier 5 Show Cause Notices has also been calculated to Rs. 44,08, 368.80. We accept the prayer of the learned DR for the remand of the matter to the jurisdictional adjudicating authority to compute the duty payable in accordance with the decision of the Tribunal which has been up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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