2017 (10) TMI 1479

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....Amit Jain, Advocate, for the Appellant. Shri M.R. Sharma, DR, for the Respondent. ORDER [Order per : Justice Satish Chandra, President]. - The present appeal is filed against Order-in-Appeal 05/2014, dated 9-4-2014. The disputed period is April, 1997 to February, 2001. 2. The brief facts of the case are that the appellant is engaged in the business of selling burgers, nuggets, sha....

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....ubmits that after the Supreme Court order, the department has wrongly raised the demands. So, the appellant has filed the writ petition before the Hon'ble Delhi High Court [W.P. (C) 2849/2013] where it was finally dismissed on 7-10-2013. Being aggrieved, the appellant has filed the Interim Application in the earlier Civil Appeal Nos. 5307-5308/2003 before the Apex Court which was also dismissed by....

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.... by the Hon'ble Supreme Court as per the doctrine of merger. If any issue was not contested or raised, the same cannot be raised again before the Tribunal. However, the appellant is always at the liberty to raise the issue before the Supreme Court by way of Interim Application, if advised so. 7. Presently, we are of the view that when the order has merged with the Hon'ble Supreme Court's o....