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TMI Blog2019 (12) TMI 113X X X X Extracts X X X X X X X X Extracts X X X X ..... Rahim, Advocate, Mr. K.S. Ravi Shankar, Advocate For the Appellant Mr. P. Gopa Kumar, Jt. Commissioner (AR) For the Respondent ORDER PER : P. ANJANI KUMAR M/s. D & M Natural Fragrances had surrendered registration obtained for manufacture of excisable goods; on the basis of audit conducted on the unit, department opined that the company is bound to pay Central Excise duty applicable to the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/2008. The appellants preferred an appeal before CESTAT, who vide Final Order 917-918/2008 dated 25/07/2008 set aside the impugned orders and remanded the issue to be decided again by following principals of natural justice. 2. In de novo order no. 41/2009 dated 31/07/2009, Commissioner appeals has confirmed a demand. The appellants contention was that, the company was a proprietorship firm and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd E/969/2009, against the OIA 41/2009 dated 31/07/2009. Tribunal in the above said decision considered the appeal E/968/2009 and the present appeal E/969/2009 remained to be decided. The same is listed today for hearing and decision. Ongoing through the CESTAT's order in Appeal No. E/968/2009, it is seen that the appeal was with respect to the duty on the goods lying in the factory and confiscate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me was upheld by the High Court. As the impugned order has already been set aside, the present appeal gets consequentially merged with the earlier order passed by the Tribunal. Hence, the present appeal is to be held to have been allowed earlier. We find that no intervention is required by this Bench. 4. Thus, we find that there is nothing left in the Appeal No. E/969/2009 to be decided and accor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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