TMI Blog2002 (9) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... pal. This appeal has been filed on 17-6-2002 pursuant to the order of review dt. 2-5-2002. 2. Shri Mewa Singh, ld. DR appears for the appellant and Shri R. Santhanam, ld. Counsel appears for the respondent. At the outset ld. Counsel for the respondent submits that appeal filed by Revenue is not maintainable inasmuch as M/s. Bhagwati Ispat Ltd. had filed an appeal being aggrieved by the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal". 3. In the instant case the impugned order passed by the ld. Commissioner was reviewed by the Central Board of Excise Customs on 2-5-2002 whereas the Tribunal had passed this final order on 5-2-2002. Thus, the order passed by the ld. Commissioner had already merged with final order passed by the Tribunal on 5-2-2002 much before any order was passed by Central Board of Excise Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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