https://www.taxtmi.com/caselaws?id=170415 Where connected appeals arise from the same order, the Tribunal may recall an earlier order and direct a joint hearing to avoid avoidable litigation and secure the ends of justice. The analysis emphasises that a refusal based on the doctrine of merger was not appropriate where pending connected appeals and earlier Tribunal precedent supported hearing the assessee's and Revenue's appeals together. Judicial discipline was said to require adherence to those precedent decisions, with disagreement to be taken to a Larger Bench. On that basis, Rule 41 of the CESTAT Procedure Rules was invoked to justify recall and common listing of the appeals. en-us Mon, 14 Mar 2011 00:00:00 +0530 Wed, 27 May 2015 12:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170415 Where connected appeals arise from the same order, the Tribunal may recall an earlier order and direct a joint hearing to avoid avoidable litigation and secure the ends of justice. The analysis emphasises that a refusal based on the doctrine of merger was not appropriate where pending connected appeals and earlier Tribunal precedent supported hearing the assessee's and Revenue's appeals together. Judicial discipline was said to require adherence to those precedent decisions, with disagreement to be taken to a Larger Bench. On that basis, Rule 41 of the CESTAT Procedure Rules was invoked to justify recall and common listing of the appeals. Case-Laws Central Excise Mon, 14 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170415