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TMI Blog2018 (10) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... of merger applies and provision of Section 84(4) would come into play and the Revisioning authority had no power to pass any order under the said section - appeal allowed - decided in favor of appellant. - Appeal No. ST/401/2009 - A/31099/2018 - Dated:- 28-8-2018 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri G. Sudhakar, Advocate for the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by Order-in-Appeal No.34/2008 (V-II) ST, dated 30.12.2008, modified the Order-in-Original by upholding part of the contentions raised by the appellant. During the interregnum period, office of the Commissioner of Central Excise, Visakhapatnam-II Commissionerate, issued a show cause notice to appellant for revision of Order-in-Original dated 31.12.2007 as per the provisions of Sec.84 of the Finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter was taken up for disposal by the Revisioning authority, the Order-in-Original got merged with the order of first appellate authority. In our view the doctrine of merger applies and provision of Sec.84(4) would come into play and the Revisioning authority had no power to pass any order under the said section. In our view, learned counsel was correct in contending that Hon ble High Court of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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