https://www.taxtmi.com/caselaws?id=270008 The Tribunal dismissed the Revenue's appeal concerning excess stock confiscation, duty on shortages, and recovery of royalty and freight charges. The Doctrine of Merger applied as the appellate order had already addressed the royalty deduction issue, finding evidence of payment. The Tribunal upheld the adjudicating authority's decision, concluding that subsequent appeals by the Revenue were dismissed due to the issue's finality. en-us Tue, 17 Nov 2015 00:00:00 +0530 Thu, 17 Aug 2017 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270008 The Tribunal dismissed the Revenue's appeal concerning excess stock confiscation, duty on shortages, and recovery of royalty and freight charges. The Doctrine of Merger applied as the appellate order had already addressed the royalty deduction issue, finding evidence of payment. The Tribunal upheld the adjudicating authority's decision, concluding that subsequent appeals by the Revenue were dismissed due to the issue's finality. Case-Laws Central Excise Tue, 17 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270008