2007 (9) TMI 105 - AT - Central Excise

Merging impugned order with OIA When assessee as well as Revenue both are aggrieved against the adjudication order, doctrine of merger is not applicable Both the appeals must be dealt independently

Summary

The Revenue filed an appeal against the order-in-appeal, but the appeal was dismissed as the order was merged with the order-in-appeal. The Tribunal found that the impugned order was not sustainable as both parties were aggrieved against the adjudication order. The matter was remanded to the adjudicating authority for fresh decision. Appeal allowed by way of remand.