2019 (5) TMI 72

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..... rder decided the issue on merits against the Revenue and that there cannot be two orders on the same appeal. HELD THAT:- On specific query from the Bench as to whether this point was brought to the notice of the Bench when the matters were heard, both sides fairly submit that it was not mentioned before the Bench - there is no error apparent on the face of the records - ROM Application dismisse .....

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..... he matter back to the adjudicating authority while this order decided the issue on merits against the Revenue and that there cannot be two orders on the same appeal. 4. On persuing the application and the records, and on specific query from the Bench as to whether this point was brought to the notice of the Bench when the matters were heard, both sides fairly submit that it was not .....

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