https://www.taxtmi.com/caselaws?id=72721 The Tribunal emphasized the necessity of filing separate appeals for each Order-in-Original, even if multiple claims are adjudicated together in a common order. Failure to do so may result in the orders becoming final. The doctrine of merger was discussed, clarifying that once an order is passed by the Collector of Appeals, the orders appealed against merge into it. The comparison between civil court proceedings and tax matters highlighted the different procedures for filing appeals. The Tribunal was urged to reconsider its decision in light of legal precedents supporting the filing of a single appeal against a common order for consistency and alignment with established interpretations. en-us Sat, 15 Dec 1984 00:00:00 +0530 Tue, 24 May 2011 15:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72721 The Tribunal emphasized the necessity of filing separate appeals for each Order-in-Original, even if multiple claims are adjudicated together in a common order. Failure to do so may result in the orders becoming final. The doctrine of merger was discussed, clarifying that once an order is passed by the Collector of Appeals, the orders appealed against merge into it. The comparison between civil court proceedings and tax matters highlighted the different procedures for filing appeals. The Tribunal was urged to reconsider its decision in light of legal precedents supporting the filing of a single appeal against a common order for consistency and alignment with established interpretations. Case-Laws Central Excise Sat, 15 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72721