2007 (9) TMI 105

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..... 07 - [Order per]. - None appeared on behalf of the respondent in spite of notice. Heard ld. SDR. 2. The Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) dismissed the appeal filed by the Revenue on the ground that the appeals filed by the assessee were already decided on merit, therefore, the impugned Order is merged with .....

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..... Supreme Court in the case of Mauria Udyog Ltd. v. CCE reported in 2002 (146) E.L.T. 37 held that in such cases of principle of merger hp no applicability. Since the appeal of the Revenue was restricted in respect of penalty only. In view of the above decision of the Hon'ble Supreme Court, the impugned order is set aside and the matter is remanded to the adjudicating authority to decide afresh .....

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