https://www.taxtmi.com/caselaws?id=153778 The Tribunal held that the doctrine of merger did not apply as the issues before the original authority were distinct, allowing both the Department and the party to independently appeal decisions against them. The Commissioner (Appeals) erred in rejecting the Department's appeals based on the doctrine of merger without merit consideration. The Tribunal set aside the Commissioner's orders and directed a fresh hearing to provide a fair opportunity for both parties to present their cases. en-us Tue, 12 Jan 2010 00:00:00 +0530 Tue, 30 Jul 2013 12:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153778 The Tribunal held that the doctrine of merger did not apply as the issues before the original authority were distinct, allowing both the Department and the party to independently appeal decisions against them. The Commissioner (Appeals) erred in rejecting the Department's appeals based on the doctrine of merger without merit consideration. The Tribunal set aside the Commissioner's orders and directed a fresh hearing to provide a fair opportunity for both parties to present their cases. Case-Laws Central Excise Tue, 12 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153778