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TMI Blog2007 (10) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner (Appeals) held that, doctrine of merger would apply because the departmental appeal was filed on the same issue which was decided in the earlier appeal filed by the respondent. 2. The learned authorized representative for the department contended that the earlier appeal of the respondent was confined to the demand of Customs duty of Rs. 69,369/- which was confirmed by the adjudicating authority as against the total demand of Rs. 7,19,996/-. It was submitted that, the Revenue appeal related to the disallowed amount of Rs. 5,56,557/- in respect of which there was no occasion to give any appellate decision in the appeal of the respondent in which a lesser confirmed demand was challenged. 3. The respondent was a supporting manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y payable on the inadmissible quantity of imported acrylic staple fibre shown to have been used was recoverable from the respondent. The adjudicating authority, therefore, confirmed the demand only to the extent of Rs. 1,63,439/-, leviable on the raw material imported without payment of duty and imposed personal penalty on the respondent. It was also held that, the mixed acrylic blankets valued at Rs. 5,39,621/- covered by the shipping bill were liable to be confiscated. However, since the goods were released provisionally and were exported, a fine of Rs. 2,75,000/- was imposed in lieu of confiscation. 4. The Appellate Commissioner held that, since the earlier appeal of the respondent was dismissed, the order-in-original got merged with t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ely different and there was no question of invoking doctrine of merger as sought to be done by the Commissioner (Appeals). The Hon ble Supreme Court in Mauria Udyog Ltd. (supra), in a similar context, negatived the application of the principle of merger in the following terms :- It is evident from the facts noticed above that the principle of merger has no applicability. The appeal of the Revenue was restricted to the reduction of the penalty amount by the Commissioner (Appeals) in the appeal of the appellant, the challenge was not only to the penalty but to the entire order including the order of the Commissioner confirming the demand and holding that the freight expenses of the appellant s factory to the buyers factory are includible i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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