2018 (9) TMI 309 - HC - Central Excise

Doctrine of Merger - Pre-deposit - non-compliance of the stay order - Held that - It is well settled that interim order, merge with the final order. On the issue of merger, reference can be made to decision in the case of South Eastern Coalfields Ltd v. State of M.P. and others 2003 (10) TMI 638 - SUPREME COURT OF INDIA - appeal dismissed.

Summary

Issues involved:
1. Appeal against an order of pre-deposit.
2. Non-compliance with an interlocutory order leading to dismissal of appeal.
3. Merger of interim order with final order.
4. Legal principles regarding the merger of interim orders with final orders.

Analysis:
1. The judgment pertains to a civil miscellaneous petition filed against an order of pre-deposit. The appellant sought time to file an appeal against the order of the Tribunal due to non-compliance with an interlocutory order. The matter was listed for further proceedings to ascertain the filing of an appeal against the final order of CESTAT, Chennai. The appeal in question, E/425,426/2010, was dismissed on 12.06.2014 for failure to comply with the stay order of the Tribunal, leading to the dismissal of the appeal.

2. The court observed that the interim order made in E/S.223/2010 had merged with the final order in E.425, 426/2010 dated 12.06.2014. The judgment highlighted the legal principle that interim orders merge with final orders, citing relevant decisions such as South Eastern Coalfields Ltd v. State of M.P. and Prem Chandra Agarwal v. Uttar Pradesh Financial Corporation. The court emphasized that once a final order is passed, all earlier interim orders cease to exist, as stated in State of West Bengal v. Banibrata Ghosh.

3. Based on the above analysis and legal principles, the court dismissed the civil miscellaneous appeal, stating that the interim order had merged with the final order, and hence, the challenge to the interim order was not entertained. The connected miscellaneous petition was closed without imposing any costs on the parties involved.

This detailed analysis of the judgment provides a comprehensive understanding of the issues involved and the court's decision based on legal principles and precedents cited in the judgment.