https://www.taxtmi.com/caselaws?id=288118 The Supreme Court dismissed the Special Leave Petition converted into a Civil Appeal, upholding the denial of exemption claimed by the Appellant under a specific Notification. The Appellant subsequently filed a Suit for Recovery in the Delhi High Court. Following a Tribunal order granting exemption to another party, the High Court allowed the Appellant to approach the Tribunal for rectification of excise duty liabilities. The Tribunal, considering the doctrine of merger, held it lacked jurisdiction to review its previous decision, advising the Appellant to seek modifications from the Supreme Court. Temporary protection against coercive action for recovery of excise duty was granted by the Tribunal for a limited period. en-us Fri, 24 May 2019 00:00:00 +0530 Thu, 21 May 2020 09:46:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288118 The Supreme Court dismissed the Special Leave Petition converted into a Civil Appeal, upholding the denial of exemption claimed by the Appellant under a specific Notification. The Appellant subsequently filed a Suit for Recovery in the Delhi High Court. Following a Tribunal order granting exemption to another party, the High Court allowed the Appellant to approach the Tribunal for rectification of excise duty liabilities. The Tribunal, considering the doctrine of merger, held it lacked jurisdiction to review its previous decision, advising the Appellant to seek modifications from the Supreme Court. Temporary protection against coercive action for recovery of excise duty was granted by the Tribunal for a limited period. Case-Laws Central Excise Fri, 24 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288118