https://www.taxtmi.com/caselaws?id=123432 The Appellate Tribunal ruled in favor of the Revenue, setting aside the Commissioner (Appeals) order that dismissed the appeal based on the doctrine of merger. The Tribunal held that the appeal by the Revenue for enhancing the penalty was maintainable, emphasizing that the nature of challenge and subject matter differed from the assessee's appeal. The case was remanded to the Commissioner (Appeals) for a fresh decision after considering all aspects and allowing both parties to present their arguments. en-us Mon, 20 Aug 2007 00:00:00 +0530 Thu, 13 Sep 2012 18:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123432 The Appellate Tribunal ruled in favor of the Revenue, setting aside the Commissioner (Appeals) order that dismissed the appeal based on the doctrine of merger. The Tribunal held that the appeal by the Revenue for enhancing the penalty was maintainable, emphasizing that the nature of challenge and subject matter differed from the assessee's appeal. The case was remanded to the Commissioner (Appeals) for a fresh decision after considering all aspects and allowing both parties to present their arguments. Case-Laws Central Excise Mon, 20 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123432