https://www.taxtmi.com/highlights?id=69512 Doctrine of Merger - under the Doctrine of Merger, the Commissioner was not correct in re-visiting the issue which was already concluded in the remanded matter by the Tribunal, wherein directions were very specific and the Ld. Adjudicating authority was only required to examine the Certificate issued by the Senior Manager Accounts (Indirect Taxation) on behalf of TSL since it was not submitted before the Ld. Adjudicating authority during adjudication. - AT en-us Mon, 01 May 2023 09:08:09 +0530 Mon, 01 May 2023 09:08:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69512 Doctrine of Merger - under the Doctrine of Merger, the Commissioner was not correct in re-visiting the issue which was already concluded in the remanded matter by the Tribunal, wherein directions were very specific and the Ld. Adjudicating authority was only required to examine the Certificate issued by the Senior Manager Accounts (Indirect Taxation) on behalf of TSL since it was not submitted before the Ld. Adjudicating authority during adjudication. - AT Highlights Central Excise Mon, 01 May 2023 09:08:09 +0530 https://www.taxtmi.com/highlights?id=69512