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Issues: Whether the Revenue's appeal was maintainable when the impugned order had already merged in the Tribunal's final order passed before the Board's review under Section 35E(1) of the Central Excise Act, 1944.
Analysis: The impugned order had been carried in appeal and decided by the Tribunal on an earlier date. The subsequent review by the Central Board of Excise & Customs could not revive the already merged order for the purpose of filing a fresh Revenue appeal. In view of the prior final adjudication by the Tribunal, the challenged order had ceased to exist independently.
Conclusion: The Revenue's appeal was held to be not maintainable and was dismissed.
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