https://www.taxtmi.com/caselaws?id=2848 Where the assessee's and Revenue's appeals arise from the same adjudication order but concern distinct grievances, the doctrine of merger does not bar independent consideration of the Revenue's appeal on penalty under Section 11AC of the Central Excise Act, 1944. The adjudication order had confirmed duty but imposed no penalty, so the Revenue's challenge remained confined to penalty alone and was not absorbed by the assessee's appeal decided on merits. The earlier appellate order therefore did not extinguish the Revenue's separate grievance, and dismissal on merger grounds was unsustainable; the matter had to be reconsidered afresh. en-us Mon, 17 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2848 Where the assessee's and Revenue's appeals arise from the same adjudication order but concern distinct grievances, the doctrine of merger does not bar independent consideration of the Revenue's appeal on penalty under Section 11AC of the Central Excise Act, 1944. The adjudication order had confirmed duty but imposed no penalty, so the Revenue's challenge remained confined to penalty alone and was not absorbed by the assessee's appeal decided on merits. The earlier appellate order therefore did not extinguish the Revenue's separate grievance, and dismissal on merger grounds was unsustainable; the matter had to be reconsidered afresh. Case-Laws Central Excise Mon, 17 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2848