https://www.taxtmi.com/caselaws?id=76689 The Court held that the doctrine of merger did not apply in this case as the subject matter of the appeals by the assessee and the Revenue was distinct. The Tribunal's application of the doctrine of merger was deemed erroneous, and the matter was remanded for fresh disposal. The judgment emphasized that dismissal of an appeal on certain aspects does not foreclose the right to challenge other aspects of the same order, especially when the issues are separate and not fully examined in the initial appeal. en-us Tue, 06 Jul 2010 00:00:00 +0530 Thu, 02 Nov 2017 16:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76689 The Court held that the doctrine of merger did not apply in this case as the subject matter of the appeals by the assessee and the Revenue was distinct. The Tribunal's application of the doctrine of merger was deemed erroneous, and the matter was remanded for fresh disposal. The judgment emphasized that dismissal of an appeal on certain aspects does not foreclose the right to challenge other aspects of the same order, especially when the issues are separate and not fully examined in the initial appeal. Case-Laws Central Excise Tue, 06 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76689