Court Remands Case for Reconsideration After Department's Non-Compliance; Appeals Resolved Without Costs.

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....Validity of order of High Court remanding back the Matter to the Tribunal for re-consideration - Failure of the Department to follow the instructions given by the CESTAT - Doctrine of Merger - The High Court, in its judgment, refutes the appellant's claim of non-furnishing of a letter dated 20.01.2001, stating that the letter originated from the appellant itself and was not relied upon by the authority to draw adverse inferences. Therefore, the failure to provide it does not prejudice the appellant's case. The Court also acknowledges the lack of legal validity in the order of review passed on 08.03.2010 but refrains from setting aside the impugned order. Instead, it remands the matter back to the tribunal for fresh adjudication, allowing both parties to present their arguments. The appeals are disposed of with no costs imposed.....