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TMI Blog2017 (10) TMI 1479X X X X Extracts X X X X X X X X Extracts X X X X ..... eached to the Hon ble Supreme Court where all the orders were merged in the order passed by the Hon ble Supreme Court as per the doctrine of merger. If any issue was not contested or raised, the same cannot be raised again before the Tribunal - However, the appellant is always at the liberty to raise the issue before the Supreme Court by way of Interim Application, if advised so. Appeal dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the adjudicating order which was finally assailed before the Hon ble Supreme Court [CCE v. Connaught Plaza Restaurants - 2012 (286) E.L.T. 321 (S.C.)]. Regarding the classification, the Hon ble Supreme Court, decided the issue against the appellant. Remaining issues were not adjudicated. After having the order of the Hon ble Supreme Court, the department had issued the recovery notices which wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which was not in the original orders passed by the department. The Ld. Counsel also submits that the demand is time-barred so, the extended period cannot be applied in the instant case. So, he made a request that the impugned order may kindly be set aside. 5. On the other hand, Shri G.R. Sharma, the representative of the department has justified the impugned order. 6. By conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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