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Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

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


Doctrine of Merger: Appeal Dismissal on Part of Order Doesn't Bar Challenge on Remaining Unfavorable Parts.

September 5, 2013

Case Laws     Central Excise     HC

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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