NAITIK VINIMAY PVT. LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) BEING satisfied with the grounds made out in the petition, the delay in preferring the appeal is condoned. The appeal is taken up for hearing.

(2.) ON June 4, 2012, the original order was passed. Aggrieved by the said order, the assessee preferred an appeal. During the pendency of the said appeal, the Department applied for review of the original order. The application for review was dismissed on September 21, 2010. The appeal itself was disposed of on October 27, 2010. After disposal of the appeal, the application for review was dismissed on the ground that - -"I have to further note that with the passing of this order -in -appeal, the original order against which the present Review Application has been filed has got merged with this order -in -appeal."

(3.) THE learned Tribunal, relying on a judgment of the Hon'ble Supreme Court in the case of Pearl Drinks Ltd. 2010 (255) E.L.T. 485 (S.C.), held that the doctrine of merger does not apply.