Doctrine of merger does not bar cross appeals against the same order; preliminary objection rejected.

The doctrine of merger does not bar a departmental challenge where both parties have filed cross appeals against the same order. In such a situation, the earlier Tribunal order in the connected matter does not extinguish the department's right to contest the impugned order, and a preliminary objection on merger is untenable. The objection to maintainability was rejected in favour of the Revenue, and the matter was directed to proceed to hearing.

---

---

Issues: Whether the doctrine of merger barred the department's challenge to the impugned order in view of the earlier Tribunal order in the connected matter.

Analysis: The Tribunal held that the doctrine of merger does not apply where cross appeals are filed by both parties against the same order. The preliminary objection based on merger was therefore found untenable.

Conclusion: The preliminary objection was rejected in favour of the Revenue.

Final Conclusion: The objection to the maintainability of the department's challenge failed, and the matter was posted for hearing on a later date.

Ratio Decidendi: The doctrine of merger is inapplicable when both sides have filed cross appeals against the same order.

---