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2009 (8) TMI 869

..... V. Chaudhary, DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - Heard the learned DR for the appellant and learned Advocate for the respondent. The present appeal arises from order dated 28-2-2005 passed by the Commissioner (Appeals). 2. The appellant had entered into a contract for supply of M.S. Pipes on FOR delivery at site basis which were situated at various sites including the place in the State of Gujarat. It is the case of the respondent that on scrutiny of purchase orders as well as relevant sale invoices issued by the appellant, it was noticed that the appellant had availed some non-admissible deductions from the contracted price for arriving at lower assessable value. The objectionable de .....

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..... efore the Commissioner (Appeals) and, therefore, mere disposal of the appeal filed by the appellant would not have ennured to benefit of the Department to get a favourable order in the appeal before the Commissioner (Appeals) in the matter in hand. In that connection, reliance is placed on the decision of the Apex Court in the case of Mauria Udyog Limited v. CCE, Delhi-II reported in 2002 (146) E.L.T. 37 (S.C.). 4. Learned Advocate for the appellant also canvassed various other grounds to challenge the impugned order. However, it is not necessary to address to all those grounds in the facts and circumstances of the present case. Plain reading of the impugned order reveals that the lower appellate authority without even application of m .....

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..... on behalf of the Revenue that in the meanwhile the appeal of the Revenue filed against the order of the Commissioner (Appeals) had been dismissed by the Tribunal and consequently the impugned order of the Commissioner got merged in the order of the Tribunal and, therefore, the appellant s appeal cannot be entertained. Accepting that submission, the Tribunal by the impugned order held that the appeal filed by the appellant could not be dealt with on merits as the impugned order of the Commissioner (Appeals) got merged in the order of the Tribunal as a result of the dismissal of the appeal by the Revenue. Therefore, the application and appeal of the appellant was dismissed. 4. It is evident from the facts noticed above that the principle .....

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