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TMI Blog2024 (10) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... me Court has observed ' Once the superior court has disposed of the lis before it either way - whether the decree or order under appeal is set aside or modified or simply confirmed, it is the decree or order of the superior court, tribunal or authority which is the final, binding and operative decree or order wherein merges the decree or order passed by the court, tribunal or the authority below.' The observations made in the order set aside in appeal cannot be a ground for preferring the appeal - appeal dismissed. - ( P. K. CHOUDHARY ) MEMBER ( JUDICIAL ) And ( SANJIV SRIVASTAVA ) MEMBER ( TECHNICAL ) Shri Santosh Kumar , Authorized Representative for the Revenue Shri Rupesh Kumar , Senior Advocate Shri Aditya Kumar , Advocate fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not correct cannot carry the case of the party any further as the right of the party to prefer an appeal against an order by which he is aggrieved, has not been availed by it which resulted in the finality of the said order. Now this order is not open to review by me at this stage. 3. While passing the order in remand proceedings, the Adjudicating Authority has erred by not deciding or offering any comment on this basic issue. 4. In view of the above, it appears that the observations of the adjudicating authority are not proper as the demand of Rs.7,82,00,000/- should have been confirmed and penalty should have been imposed in Order-In-Original dated 24.01.2017. 4. We have heard Shri Santosh Kumar learned Authorized Representative appearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s provided against an order passed by a tribunal, the decision of the appellate authority is the operative decision in law. If the appellate authority modifies or reverses the decision of the tribunal, it is obvious that it is the appellate decision that is effective and can be enforced. In law the position would be just the same even if the appellate decision merely confirms the decision of the tribunal. As a result of the confirmation or affirmance of the decision of the tribunal by the appellate authority the original decision merges in the appellate decision and it is the appellate decision alone which subsists and is operative and capable of enforcement. ..... In M/s Gojer Brothers Pvt.Ltd. Vs. Shri Ratanlal AIR 1974 SC 1380 this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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