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TMI Blog2023 (12) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... (EHTP) and Software Technology Park (STP) units for setting up of infrastructural facilities for the STP units at the 'Cerebrum', Kumar City, Kalyan Nagar, Pune. The respondents were also granted license for private customs bonded warehouse under Section 58 of the Customs Act, 1962. As the infrastructural service provider (ISP), the respondents were allowed to import specific capital goods as approved by IMSC, under the provisions of Foreign Trade Policy, without payment of Customs duty. In the present case, the respondents had imported certain capital goods and availed the benefit of duty exemption provided under Notification No. 52/2003-Customs dated 31.03.2003. Availement of such duty exemption was objected to by the department. The Sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .08.2013. In the said order, the benefits provided under notifications dated 31.03.2003 (supra) and 13.08.1993 (supra) were denied to the respondent and consequently, duty exemption of Central Excise as well as Customs duty availed by the appellant was denied and order for their recovery along with interest. Besides, the said order dated 26.08.2013 had imposed penalties on the appellants under Section 112(a) ibid and Section 117 ibid. 1.4 The order dated 26.08.2013 (supra) passed by the learned Commissioner of Central Excise & Service Tax, Pune were assailed by the respondents herein by way of filing appeal before the Tribunal. The Appeal being Nos. E/89504/13 and C/89505, 89506 & 89507/2013 filed by the respondents were disposed of by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty for passing of the de novo adjudication order. Further, the said order dated 01.04.2014 was also upheld by the Hon'ble Bombay High Court vide judgement dated 22.01.2018, pursuant to the appeal filed by the Revenue. 5. From the sequence of events, explained herein above, it transpires that the original order dated 26.08.2013 was merged with the order dated 01.04.2014 passed by the Tribunal and the said order of the Tribunal was also upheld by the Hon'ble Bombay High Court vide judgement dated 22.01.2018. Thus, under the circumstances of the case, the doctrine of merger applies to the case in hand and since the order dated 26.08.2013 is no more in existence, in our considered view, the appeal filed by Revenue against such original order c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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