Mauria Udyog Ltd. vs Commissioner Of Central Excise

The Supreme Court held that the principle of merger does not apply in the case where the appellant's appeal challenged the entire order of the commissioner, while the revenue's appeal was limited to the penalty reduction. The Court found that the tribunal erroneously dismissed the appellant's appeal based on the merger principle, as the appellant had made the required deposit prior to the dismissal. Consequently, the Court restored the appellant's appeal for a merits decision by the tribunal, allowing the appeal and leaving costs to the parties.