Merger doctrine bars a separate Revenue challenge once the original order has merged with the Tribunal's final order.

The Revenue's challenge to the original adjudication was no longer maintainable after that order had already been carried in appeal and merged with the Tribunal's earlier final order in connected proceedings. The merger doctrine meant the original order ceased to survive as a separate subject of challenge, so the departmental appeal could not be pursued independently. The appeal was therefore held not to survive and was disposed of.

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Issues: Whether the Revenue's appeal against the original adjudication survived after the subject matter had merged in the Tribunal's earlier final order.

Analysis: The appeal was held to be no longer maintainable because the original order had already been carried in appeal and merged with the Tribunal's earlier final order passed in the connected proceedings. In such circumstances, the departmental challenge to the original order could not be pursued separately.

Conclusion: The Revenue's appeal was held not to survive and stood disposed of.

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