https://www.taxtmi.com/caselaws?id=121934 Once an adjudication order is carried in appeal and replaced by an appellate order, the original order ceases to exist independently. On that basis, the doctrine of merger bars any later review or appeal against the merged adjudication order, because there is no subsisting order capable of challenge. The note states that a department's appeal before the Commissioner (Appeals) would therefore not be maintainable after the earlier appellate order had already set aside the demand, and the impugned confirmation of duty and penalty could not stand. en-us Thu, 28 Jun 2007 00:00:00 +0530 Tue, 07 Aug 2012 12:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121934 Once an adjudication order is carried in appeal and replaced by an appellate order, the original order ceases to exist independently. On that basis, the doctrine of merger bars any later review or appeal against the merged adjudication order, because there is no subsisting order capable of challenge. The note states that a department's appeal before the Commissioner (Appeals) would therefore not be maintainable after the earlier appellate order had already set aside the demand, and the impugned confirmation of duty and penalty could not stand. Case-Laws Central Excise Thu, 28 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121934