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Central Excise - Highlights / Catch Notes

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Appeal Barred or Not – Doctrine of Merger - Where an OIO may be ...

Central Excise

September 5, 2013

Appeal Barred or Not – Doctrine of Merger - Where an OIO may be partly in favour and partly against the party in which event the part that goes in favour of the party can be separately assailed by them in appeal filed before the Appellate Court or authority, but dismissal on merits or otherwise of any such appeal against a part only of the order cannot foreclose the right of the party who was aggrieved by the other part of the order. - HC

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