https://www.taxtmi.com/caselaws?id=212975 An appeal dismissed solely as time-barred does not result in merger of the original order with the appellate order because merger requires an appellate decision on merits. Where the first appellate forum rejects the appeal only for limitation and the delay is not condoned, there is no affirmance on substance and the higher forum cannot insist on a merits-based examination merely on that basis. The doctrine of merger therefore did not apply, and the assessee was not entitled to a merits decision in the second appeal. en-us Thu, 19 Apr 2012 00:00:00 +0530 Mon, 05 Jun 2023 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212975 An appeal dismissed solely as time-barred does not result in merger of the original order with the appellate order because merger requires an appellate decision on merits. Where the first appellate forum rejects the appeal only for limitation and the delay is not condoned, there is no affirmance on substance and the higher forum cannot insist on a merits-based examination merely on that basis. The doctrine of merger therefore did not apply, and the assessee was not entitled to a merits decision in the second appeal. Case-Laws Central Excise Thu, 19 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212975