https://www.taxtmi.com/caselaws?id=54745 Merger of an original adjudication order into an appellate order prevents review of the original order under the Central Excises and Salt Act, leaving no subsisting order on which a departmental appeal can be based. The departmental appeal was therefore not maintainable. Notification No. 22/82-C.E. benefit could not be denied where the contrary finding had attained finality. Differential duty also could not be recovered without evidence that the disputed excise stamps entered the factory or were used in manufacture; conjecture was insufficient, and liability could not be imposed on individual brothers without an established basis rather than on the manufacturing unit. en-us Tue, 08 Feb 2005 00:00:00 +0530 Thu, 21 Oct 2010 18:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54745 Merger of an original adjudication order into an appellate order prevents review of the original order under the Central Excises and Salt Act, leaving no subsisting order on which a departmental appeal can be based. The departmental appeal was therefore not maintainable. Notification No. 22/82-C.E. benefit could not be denied where the contrary finding had attained finality. Differential duty also could not be recovered without evidence that the disputed excise stamps entered the factory or were used in manufacture; conjecture was insufficient, and liability could not be imposed on individual brothers without an established basis rather than on the manufacturing unit. Case-Laws Central Excise Tue, 08 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54745