2007 (3) TMI 563

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....vocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The applications filed by the Revenue for disposal of the above appeals by way of remand as earlier, the appeals filed by the importers against the same order have already been sent back by way of remand, are dismissed for the reasons recorded below :- Against the impugned orders passed by the Commissioner of ....

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.... of their case. Otherwise, the ratio laid down by the larger bench is that, in as much as the impugned order has already merged with the final order passed by the Tribunal, the appeals filed by the Revenue cannot be entertained. Admittedly in the present case, when assessees' appeals were disposed of on 4-7-2005, there was no appeal filed by the Revenue against the said decision. The impugned orde....