https://www.taxtmi.com/caselaws?id=78598 The Tribunal dismissed the applications for rectification, upholding its original order dated 24-4-2008. It emphasized the finality of the appellate process and the doctrine of merger, stating that once the Apex Court dismissed the appeal, the Tribunal's order became final and executable. The Tribunal found that the applicants failed to substantiate their arguments regarding the seized invoices and the duty demand reduction. It concluded that the rectification application was an attempt to seek a de novo hearing, which was impermissible after the appeal dismissal. en-us Wed, 16 Dec 2009 00:00:00 +0530 Sat, 25 Dec 2010 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78598 The Tribunal dismissed the applications for rectification, upholding its original order dated 24-4-2008. It emphasized the finality of the appellate process and the doctrine of merger, stating that once the Apex Court dismissed the appeal, the Tribunal's order became final and executable. The Tribunal found that the applicants failed to substantiate their arguments regarding the seized invoices and the duty demand reduction. It concluded that the rectification application was an attempt to seek a de novo hearing, which was impermissible after the appeal dismissal. Case-Laws Central Excise Wed, 16 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78598