https://www.taxtmi.com/caselaws?id=446848 The Tribunal dismissed the Revenue's appeal regarding the denial of duty exemption and the seizure and confiscation of capital goods. The original authority had denied the duty exemption and imposed penalties on the respondent, a corporation operating as a 100% EOU. Following multiple remands by the Tribunal and the HC's affirmation of the Tribunal's decisions, the Tribunal applied the doctrine of merger, concluding that the original order was nullified by subsequent orders. The Tribunal found no merit in the Revenue's appeal and upheld the previous decisions, thereby dismissing the appeal. en-us Mon, 11 Dec 2023 00:00:00 +0530 Wed, 13 Dec 2023 07:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446848 The Tribunal dismissed the Revenue's appeal regarding the denial of duty exemption and the seizure and confiscation of capital goods. The original authority had denied the duty exemption and imposed penalties on the respondent, a corporation operating as a 100% EOU. Following multiple remands by the Tribunal and the HC's affirmation of the Tribunal's decisions, the Tribunal applied the doctrine of merger, concluding that the original order was nullified by subsequent orders. The Tribunal found no merit in the Revenue's appeal and upheld the previous decisions, thereby dismissing the appeal. Case-Laws Customs Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446848