https://www.taxtmi.com/caselaws?id=351811 The Tribunal dismissed the Revenue's appeal against the remand direction to the Original Authority regarding a duty demand of Rs. 77,61,426, emphasizing that the Original Authority's examination should be limited to issues raised in the appeal proceedings. The Tribunal applied the doctrine of merger, stating that its decision could only merge on issues examined and decided. As the Revenue's appeal was solely based on this legal issue, the Tribunal upheld the principle of addressing specific legal grounds raised in appeals without expanding beyond the original dispute, ultimately dismissing the Revenue's appeal and disposing of the Cross Objection. en-us Tue, 10 Oct 2017 00:00:00 +0530 Sat, 02 Dec 2017 10:08:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351811 The Tribunal dismissed the Revenue's appeal against the remand direction to the Original Authority regarding a duty demand of Rs. 77,61,426, emphasizing that the Original Authority's examination should be limited to issues raised in the appeal proceedings. The Tribunal applied the doctrine of merger, stating that its decision could only merge on issues examined and decided. As the Revenue's appeal was solely based on this legal issue, the Tribunal upheld the principle of addressing specific legal grounds raised in appeals without expanding beyond the original dispute, ultimately dismissing the Revenue's appeal and disposing of the Cross Objection. Case-Laws Central Excise Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351811