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2016 (11) TMI 1277

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..... court. - the order of the Tribunal having merged in the dismissal order of the apex court, this Bench has no jurisdiction to touch the merits of the case again and there is no further scope for Revenue to reopen its case. Accordingly the miscellaneous application is rejected and Appeal of the appellant is allowed. At this juncture, it is submitted on behalf of Revenue that it may be granted opportunity to realize its dues. It may be stated that there is no bar in law to take appropriate action under law, if that is not otherwise barred. - Appeal No.E/MISC/40724, 40763/2015 and E/00259/2009 - FINAL ORDER NO. 41581/2016 - Dated:- 29-8-2016 - Shri D.N. Panda, (J) For the Appellant: Shri N. Viswanathan, Adv. For the Respondent: .....

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..... submission of Revenue on the ground that once a Civil Appeal is dismissed, there is no question of reopening of the matter reached to finality by the order of dismissal. When Revenue failed to succeed before apex court against final order of Tribunal, that order merged in the order of Apex court. Present appeal being a consequence of the final order of Tribunal, there is nothing more to be contested by Revenue today. 4. Heard both sides and also perused the records. 5. The controversy is on a very narrow compass as to the effect of dismissal of appeal of Revenue where final order of Tribunal has merged in the order of dismissal passed by apex court on 5.08.2015. To examine the issue, the principles of law laid down by apex court in K .....

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..... isdiction of the apex court is exercised against the order impugned; (ii) It is customary for the Court to grant leave to appeal and thereafter may dismiss the appeal itself; (iii) When appellate jurisdiction is exercised allowing the SLP, whether the order is speaking or non-speaking makes no difference, (iv) Whenever the Apex court has felt inclined to apply its mind to the merit of the order put in issue before it though it may be inclined to affirm the same; leave to appeal is granted. (v) The order impugned is merged in the appellate order passed by apex court in exercise of the appellate jurisdiction; (iv) The appellate order of the apex court may result in reversal or modification or dismissal or affirming th .....

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