https://www.taxtmi.com/caselaws?id=217936 The Appellate Tribunal CESTAT, Kolkata set aside the rejection of the Revenue's review application by the ld. Commissioner (Appeals), emphasizing the need to consider the merits of the case. The Tribunal found that the doctrine of merger did not apply and directed a fresh decision, allowing both parties to present their arguments and evidence. The Tribunal also disposed of the appeal regarding the timing of the review application and the appeal for staying the operation of the Order-in-Appeal, indicating that immediate resolution of the issues was necessary. en-us Mon, 17 Sep 2012 00:00:00 +0530 Tue, 30 Oct 2012 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217936 The Appellate Tribunal CESTAT, Kolkata set aside the rejection of the Revenue's review application by the ld. Commissioner (Appeals), emphasizing the need to consider the merits of the case. The Tribunal found that the doctrine of merger did not apply and directed a fresh decision, allowing both parties to present their arguments and evidence. The Tribunal also disposed of the appeal regarding the timing of the review application and the appeal for staying the operation of the Order-in-Appeal, indicating that immediate resolution of the issues was necessary. Case-Laws Customs Mon, 17 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217936