https://www.taxtmi.com/caselaws?id=366282 The Tribunal allowed the review application under Order 47 Rule 1 of C.P.C. 1908, condoning the delay in filing. It found the appellant's reasons valid, remanding the case for consideration with crucial documents. The Tribunal clarified the non-application of the doctrine of merger with higher court orders, retaining jurisdiction. Emphasizing the importance of timely disposal, it remanded the matter under Section 35C (2) of the Central Excise Act, 1944, for a fresh decision based on essential purchase orders. en-us Fri, 27 Jul 2018 00:00:00 +0530 Sat, 01 Sep 2018 06:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366282 The Tribunal allowed the review application under Order 47 Rule 1 of C.P.C. 1908, condoning the delay in filing. It found the appellant's reasons valid, remanding the case for consideration with crucial documents. The Tribunal clarified the non-application of the doctrine of merger with higher court orders, retaining jurisdiction. Emphasizing the importance of timely disposal, it remanded the matter under Section 35C (2) of the Central Excise Act, 1944, for a fresh decision based on essential purchase orders. Case-Laws Central Excise Fri, 27 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366282