https://www.taxtmi.com/caselaws?id=107898 The Tribunal held that the Commissioner (Appeals) lacked jurisdiction to pass the impugned order remanding the matter for fresh consideration, as the Final Order had conclusively determined the duty liability issue. The Tribunal emphasized the doctrine of merger, stating that once the quantum of duty was decided in the Final Order, the Commissioner (Appeals) could not entertain appeals on different deductions affecting duty liability. The Tribunal set aside the impugned order and allowed the appeal, finding that the Commissioner (Appeals) had exceeded his jurisdiction by remanding the matter contrary to the Final Order. en-us Thu, 14 Aug 2003 00:00:00 +0530 Tue, 27 Mar 2012 16:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107898 The Tribunal held that the Commissioner (Appeals) lacked jurisdiction to pass the impugned order remanding the matter for fresh consideration, as the Final Order had conclusively determined the duty liability issue. The Tribunal emphasized the doctrine of merger, stating that once the quantum of duty was decided in the Final Order, the Commissioner (Appeals) could not entertain appeals on different deductions affecting duty liability. The Tribunal set aside the impugned order and allowed the appeal, finding that the Commissioner (Appeals) had exceeded his jurisdiction by remanding the matter contrary to the Final Order. Case-Laws Central Excise Thu, 14 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107898