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2000 (12) TMI 328

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....P. Kaushik, Advocate, for the Respondent. [Order per : Justice K. Sreedharan, President]. - This appeal at the instance of the Revenue is against order-in-original No. 5/Commr./MRT-II/97, dated 2-9-1997 passed by the Commissioner of Central Excise, Meerut. As per that order, assessee was made liable to pay duty for six months immediately preceding the date of issue of show cause notice. He d....

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....t of the order of the Commissioner, which gave relief to the assessee, is under challenge. 3. The order passed by the Commissioner happened to be set aside by this Tribunal on 14-7-1998, long prior to the order of review passed by the Board. Since the order of the Commissioner has merged in the order of this Tribunal, this appeal is not maintainable. 4. Aggrieved by final order No.....