https://www.taxtmi.com/caselaws?id=118387 The Tribunal upheld the lower appellate authority's ruling to set aside the penalty imposed on a job worker for under valuation of goods. Regarding the doctrine of merger in appeals against different aspects of the same order, the Tribunal concluded that the doctrine did not apply in this case as the subject matter of the appeals by the Revenue and the respondents were different. The matter was remanded to the lower appellate authority for a decision on merits, emphasizing the importance of fair hearings and due process for both parties. en-us Wed, 29 Mar 2006 00:00:00 +0530 Sat, 30 Jun 2012 13:18:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118387 The Tribunal upheld the lower appellate authority's ruling to set aside the penalty imposed on a job worker for under valuation of goods. Regarding the doctrine of merger in appeals against different aspects of the same order, the Tribunal concluded that the doctrine did not apply in this case as the subject matter of the appeals by the Revenue and the respondents were different. The matter was remanded to the lower appellate authority for a decision on merits, emphasizing the importance of fair hearings and due process for both parties. Case-Laws Central Excise Wed, 29 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118387