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1 - 3 of 3 (0.23 seconds)Collector Of Customs, Calcutta vs East India Commercial Co. Ltd on 30 April, 1962
In Collector of Customs, Calcutta v. East India Commercial Co. Ltd., AIR 1963 SC 1124, the Supreme Court has held that the order of the original authority is merged in the order of the Appellate authority whatsoever its decision whether of reversal or modification or mere confirmation.
Orissa Industries Ltd. vs Union Of India (Uoi) And Ors. on 18 December, 1968
In the case of Orissa Industries Ltd. v. U.O.I. and Ors., 1979 ELT (3457), the Calcutta High Court held : "After the demand of the excise duties the petitioners in accordance with the provision of the Act preferred successive appeals as also revision and ultimately this imposition of excise duties merged into the order passed by the Central Board of Revenue".
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