2007 (6) TMI 338

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....None, for the Respondent. [Order]. -  Heard ld. DR. The respondent is called absent. The department is in appeal against the impugned order passed by the Commissioner of Central Excise, Nashik who has dismissed their review appeal on the ground of Doctrine of Merger. In the present appeal the department challenged that the aforesaid doctrine do not come into play at all in view of the f....

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....p;Now the point for determination is that whether the impugned order passed by the Commissioner (Appeals) by applying the principle of Doctrine of Merger is proper, legal and correct one. 3. First of all it is to be observed that the department has limitation of about one year time for filing review appeal against the order-in-original. As the process took some time in preparing the appeal....