TMI Blog2015 (5) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tribunal to entertain the review application on its merits is eclipsed in view of merger - Decided against assessee. - Application No.C/MISC/52174/2014-CU[DB], Appeal No.C/250/2008-CU[DB] - Misc. Order No. 50570/2015-CU(DB) - Dated:- 20-2-2015 - G. Raghuram, President (J) And R K Singh, Member (T),JJ. For the Petitioner : Shri S P Goel For the Respondent : Smt Suchitra Sharma, DR ORDER Per: G Raghuram: This application seeks rectification of Final Order No.C/A/58166-58169/2013, dated 01.11.2013. The said Order dismissed Customs Appeal Nos.C/250-253/2008, preferred by the petitioner herein against the adjudication order dated 11.01.2008, being Order-in-Original No.1/NDS/08. 2. The adjudication order concluded t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No.C/44/2011, filed on 31.01.2011) was not considered while passing the Final Order and raising other grounds to challenge the Order. 4. Meanwhile, against the Final Order dated 01.11.2013 (whose rectification is sought in this application), the petitioner approached the Hon'ble Supreme Court. The Supreme Court vide its order dated 03.07.2014 in Civil Appeal Nos.6147-50 of 2014 dismissed the appeal as under:- Civil Appeals are not maintainable and are, accordingly, dismissed as such. Liberty is granted to the appellants to pursue appropriate remedy in accordance with law. 5. Though the present application, seeking rectification/ review of the Final Order dated 01.11.2013 (filed on 04.04.2014) has been filed through the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... guidance to disposition of the application. We extract the observations:- 31. In Supreme Court Employees Welfare Assocn case (supra), this Court held:- 'When Supreme Court gives reasons while dismissing a special leave petition under Article 136 the decision becomes one which attracts Article 141. But when no reason is given and the special leave petition is summarily dismissed, the Court does not lay down any law under Article 141. The effect of a non-speaking order of dismissal of a special leave petition without anything more indicating the grounds or reasons of its dismissal must, by necessary implication, be taken to be that the Supreme Court had decided only that it was not a fit case where special leave petition should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same order and at times the orders are quite brief. Nevertheless, the order shows the exercise of appellate jurisdiction and therein the merits of the order impugned having been subjected to judicial scrutiny of this Court. 42. To merge means to sink or disappear in something else; to become absorbed or extinguished; to be combined or be swallowed up. Merger in law is defined as the absorption of a thing of lesser importance by a greater, whereby the lesser ceases to exist, but the greater is not increased; an absorption or swallowing up so as to involve a loss of identity and individuality. (See Corpus Juris Secundum, Vol. LVII, pp. 1067-1068) 44....... (vi) Once leave to appeal has been granted and appellate jurisdiction of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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