Doctrine of merger applies only when the appellate forum decides the relevant issues on merits within its jurisdiction.

The doctrine of merger bars further statutory proceedings only where the appellate forum had jurisdiction over the relevant issues and decided them on merits within the scope of the appeal. Where the earlier appellate proceedings did not cover the entire subject matter, the original order does not fully cease to exist and further remedies may remain available. On that basis, the Tribunal's reliance on merger to reject the Revenue's appeals as not maintainable was set aside, and the matter was remanded to the Tribunal for fresh consideration with all contentions left open.

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Issues: Whether the doctrine of merger barred the Revenue's appeals after the Tribunal had modified the adjudication order and whether the Tribunal's dismissal of the Revenue's appeals on maintainability was sustainable.

Analysis: The Tribunal had relied on the merger doctrine to hold that the adjudication order had merged with its earlier appellate order and that the Revenue's appeals were therefore not maintainable. The governing principle, as applied, is that merger depends on the scope of appellate jurisdiction and on whether the appellate forum has heard and decided the matter on merits so as to absorb the lower order. Where the earlier appellate proceedings do not cover the entire subject matter or the legal conditions for merger are not satisfied, the original order does not cease to exist for all purposes, and further statutory remedies may remain available.

Conclusion: The Tribunal's view on merger and maintainability was set aside, and the matter was required to be reconsidered afresh by the Tribunal.

Final Conclusion: The writ petition succeeded to the extent of securing quashing of the impugned Tribunal orders and remand for fresh adjudication, with all contentions left open.

Ratio Decidendi: The doctrine of merger applies only when the appellate forum has jurisdiction to decide the relevant issues and the earlier order has been finally decided on merits within the scope of the appeal; otherwise, the original order is not fully merged and subsequent statutory proceedings are not barred.

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