https://www.taxtmi.com/caselaws?id=93158 The Tribunal held that the impugned order by the Collector (Appeals) remanding Price Lists for de novo consideration was not maintainable due to the doctrine of merger. The Collector (Appeals) lacked jurisdiction to entertain the Review Appeal as the Asstt. Collector's order had merged into the first Order-in-Appeal, already under appeal before the Tribunal. The Tribunal referenced a case law precedent where it was held that the original authority's order merges with the Appellate Authority's order when dealt with on merits. Therefore, the appeal was allowed, and the impugned order was set aside. en-us Fri, 13 Aug 1999 00:00:00 +0530 Tue, 08 Nov 2011 16:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93158 The Tribunal held that the impugned order by the Collector (Appeals) remanding Price Lists for de novo consideration was not maintainable due to the doctrine of merger. The Collector (Appeals) lacked jurisdiction to entertain the Review Appeal as the Asstt. Collector's order had merged into the first Order-in-Appeal, already under appeal before the Tribunal. The Tribunal referenced a case law precedent where it was held that the original authority's order merges with the Appellate Authority's order when dealt with on merits. Therefore, the appeal was allowed, and the impugned order was set aside. Case-Laws Central Excise Fri, 13 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93158