https://www.taxtmi.com/caselaws?id=236702 The doctrine of merger applies only to the issue actually raised and decided in appeal. Where the assessee's appeal challenged only liability to penalty under the compound levy regime and did not question the quantum, the appellate authority had no occasion to examine enhancement. The original order therefore merged only to that limited extent, leaving the quantum aspect open to separate appellate scrutiny. A Revenue appeal seeking enhancement of penalty on that unadjudicated aspect was maintainable and not barred by merger. The Tribunal's order permitting the Revenue appeal and remanding the matter for fresh decision was upheld by the Gujarat High Court. en-us Wed, 21 Aug 2013 00:00:00 +0530 Thu, 13 Nov 2014 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236702 The doctrine of merger applies only to the issue actually raised and decided in appeal. Where the assessee's appeal challenged only liability to penalty under the compound levy regime and did not question the quantum, the appellate authority had no occasion to examine enhancement. The original order therefore merged only to that limited extent, leaving the quantum aspect open to separate appellate scrutiny. A Revenue appeal seeking enhancement of penalty on that unadjudicated aspect was maintainable and not barred by merger. The Tribunal's order permitting the Revenue appeal and remanding the matter for fresh decision was upheld by the Gujarat High Court. Case-Laws Central Excise Wed, 21 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236702