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    <title>2017 (10) TMI 1479 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the doctrine of merger, preventing re-raising of issues post-Supreme Court decision. It criticized the department for imposing fresh penalties after the Supreme Court ruling, advising the appellant to approach the Supreme Court for unresolved matters. The Tribunal expressed disapproval of the department&#039;s actions regarding the additional penalties but ultimately disposed of the appeal, highlighting the significance of the Supreme Court&#039;s order and guiding the appellant on pursuing further legal remedies for unresolved issues.</description>
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      <description>The Tribunal upheld the doctrine of merger, preventing re-raising of issues post-Supreme Court decision. It criticized the department for imposing fresh penalties after the Supreme Court ruling, advising the appellant to approach the Supreme Court for unresolved matters. The Tribunal expressed disapproval of the department&#039;s actions regarding the additional penalties but ultimately disposed of the appeal, highlighting the significance of the Supreme Court&#039;s order and guiding the appellant on pursuing further legal remedies for unresolved issues.</description>
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