2007 (6) TMI 338

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r]. Heard ld. DR. The respondent is called absent. The department is in appeal against the impugned order passed by the Commissioner of Central Excise, Nashik who has dismissed their review appeal on the ground of Doctrine of Merger. In the present appeal the department challenged that the aforesaid doctrine do not come into play at all in view of the following facts and circumstances. By t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ether the impugned order passed by the Commissioner (Appeals) by applying the principle of Doctrine of Merger is proper, legal and correct one. 3. First of all it is to be observed that the department has limitation of about one year time for filing review appeal against the order-in-original. As the process took some time in preparing the appeal, the department s appeal was delayed and filed su .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ake out a case for enhancing of the penalty or not but right of appeal cannot be denied on the aforesaid ground as observed by the ld. Commissioner. Therefore, it is felt expedient to remand this matter back to the Commissioner (Appeals) for fresh disposal to hear the appellants and as well as the respondent assessee and to decide the matter fresh. In the result appeal is allowed in remand in abov .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X