https://www.taxtmi.com/caselaws?id=118715 The doctrine of merger rendered the Revenue's separate appeal against reduction of penalty unsustainable where the penalty imposed under Rule 96ZP(3) had already been reduced in the assessee's appeal by the Commissioner (Appeals). Once the subject-matter order stood absorbed in the later appellate order, a further departmental challenge seeking the same enhancement of penalty did not survive. The appeal was therefore dismissed as not maintainable. en-us Tue, 24 May 2005 00:00:00 +0530 Thu, 05 Jul 2012 12:41:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118715 The doctrine of merger rendered the Revenue's separate appeal against reduction of penalty unsustainable where the penalty imposed under Rule 96ZP(3) had already been reduced in the assessee's appeal by the Commissioner (Appeals). Once the subject-matter order stood absorbed in the later appellate order, a further departmental challenge seeking the same enhancement of penalty did not survive. The appeal was therefore dismissed as not maintainable. Case-Laws Central Excise Tue, 24 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118715