9911796707
TMI Blog2024 (10) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... . 2. By the impugned order Commissioner has dropped the proceedings initiated by show cause notice No.16/Commr./LKO/2009-10 dated 10.08.2009 against Respondent. 3. Aggrieved by the order Revenue has filed this appeal stating as follows : - " 2. The main issue raised by the then Adjudicating Authority while passing the Order-In-Original No.30/Commr/LKO/CX/2013-14 dated 07.03.2014 is following : - " This Order No.01/2008 dated 17.07.2008 has been issued under statuary provision of Rule 6(2) of Pan Masala Rules, 2008. The Deputy Commissioner was the proper statutory authority to issue such order. The party had the statutory right to file appeal against the said order under Section 35 of Central Excise Act, 1944 but the party not preferr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of arguments. 6. The basic ground for filing the appeal is that the Commissioner has not offered any comments on certain observations made in the earlier order made by his predecessor in respect of the same show cause notice. This order was set aside by this Tribunal and remanded the matter back for de novo consideration without any direction to consider the matter again in the light of the said observation. 7. Revenue has filed this appeal relying on the observation which was therein the earlier order which has already been set aside by the Appellate Authority. That order does not exist in law. In case of Kunhayammed [2000 (6) SCC 359] Hon'ble Supreme Court has observed as follows : "The doctrine of merger : The doctrine of merger i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity; in all the three cases the order passed by the lower authority shall merge in the order passed by the appellate authority whatsoever be its decision whether of reversal or modification or only confirmation. Their Lordships referred to an earlier decision of this court in U.J.S. Chopra Vs. State of Bombay AIR 1955 SC 633 wherein it was held. A judgment pronounced by a High Court in exercise of its appellate or revisional jurisdiction after issue of a notice and a full hearing in the presence of both the parties would replace the judgment of the lower court, thus constituting the judgment of the High Court the only final judgment to be executed in accordance with law by the courts below. .... The logic underlying the doctrine of me ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
