https://www.taxtmi.com/caselaws?id=86680 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. en-us Fri, 25 Apr 1997 00:00:00 +0530 Fri, 26 Aug 2011 15:01:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86680 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. Case-Laws Central Excise Fri, 25 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86680