2005 (5) TMI 572

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....ndent. [Order]. -  This appeal of the Revenue is against an order passed by the Commissioner (Appeals) dismissing an appeal of the department as not maintainable by virtue of the doctrine of merger. Learned counsel for the respondents submits that the present appeal of the Revenue is also hit by the doctrine of merger in the wake of Final Order No. 502-508/05, dt. 28-3-05 [2006 (197) E.....

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....oner (Appeals). But, by the time that appeal arose for consideration of the appellate authority, the assessee's appeal had already been disposed of resulting in reduction of penalty as above. Hence the Revenue's appeal happened to be dismissed on the ground of merger vide Order-in-Appeal No. 10/2004, dt. 2-4-2004, which is the order impugned in the present appeal of the Revenue. There can be no te....