https://www.taxtmi.com/caselaws?id=95256 The Commissioner's order had merged into the Tribunal's earlier final order, so the original order ceased to exist independently and could not be revived by a later appeal after Board review. Because the Revenue's challenge to that earlier final order was stated to be pending before the Supreme Court, the Tribunal held that it could not reopen the correctness of the relief already granted to the assessee in the merged order. The Revenue's appeal was therefore not maintainable and was not entertained before the Tribunal. en-us Thu, 21 Dec 2000 00:00:00 +0530 Fri, 09 Dec 2011 12:09:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95256 The Commissioner's order had merged into the Tribunal's earlier final order, so the original order ceased to exist independently and could not be revived by a later appeal after Board review. Because the Revenue's challenge to that earlier final order was stated to be pending before the Supreme Court, the Tribunal held that it could not reopen the correctness of the relief already granted to the assessee in the merged order. The Revenue's appeal was therefore not maintainable and was not entertained before the Tribunal. Case-Laws Central Excise Thu, 21 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95256