https://www.taxtmi.com/caselaws?id=769789 CESTAT New Delhi dismissed the appeal as infructuous. The tribunal held that under the doctrine of merger, the Joint Commissioner's order dated 28.1.2022 merged with the Commissioner (Appeals) order dated 17.8.2023, rendering it non-existent. The Commissioner (Appeals) had already set aside the Joint Commissioner's order and remanded the matter. Since the Additional Commissioner subsequently passed a fresh order dated 12.11.2024 pursuant to the remand, the appeal became infructuous. The appellant was advised to seek remedy against the new order if aggrieved. en-us Wed, 30 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769789 CESTAT New Delhi dismissed the appeal as infructuous. The tribunal held that under the doctrine of merger, the Joint Commissioner's order dated 28.1.2022 merged with the Commissioner (Appeals) order dated 17.8.2023, rendering it non-existent. The Commissioner (Appeals) had already set aside the Joint Commissioner's order and remanded the matter. Since the Additional Commissioner subsequently passed a fresh order dated 12.11.2024 pursuant to the remand, the appeal became infructuous. The appellant was advised to seek remedy against the new order if aggrieved. Case-Laws Central Excise Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769789