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M/s. JUMBO BAGS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI-II

2016 (11) TMI 1277 - CESTAT CHENNAI

Doctrine of merger of appeals - scope of the word "accordingly" used in the order of the Apex Court - appellant contended that, 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. - Pre-deposit - Held that: - the word "accordingly" used in that order is with reference to the matters covered against R .....

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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: Shri N. Rajagopal, Sr, Counsel Order Both sides are in dispute as to whether pre-deposit made by the appellant during pendency o .....

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ppeals are, accordingly, dismissed." 2. Revenue's submission is that its appeal was dismissed following the decision in Ginni International (supra) and while deciding the case of Ginni International, the decision in the case of Virlon Textile Mills Ltd Vs Commissioner of Central Excise, Mumbai reported in 2007 (211) E.L.T. 353 (S.C.) was followed. Therefore Tribunal has to consider present appeal of Revenue in the light of the decision in Virlon Textile Mill's case (supra) since the .....

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ality 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 p .....

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would be an appellate order and would attract the applicability of doctrine of merger. It would not make a difference whether the order is one of reversal or of modification or of dismissal affirming the order appealed against. It would also not make any difference if the order is a speaking or non-speaking one. Whenever this Court has felt inclined to apply its mind to the merits of the order put in issue before it though it may be inclined to affirm the same, it is customary with this Court t .....

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9;s has following propositions: (i) When Civil Leave Petition (SLP) is granted, the appellate jurisdiction 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 i .....

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