https://www.taxtmi.com/article/detailed?id=1822 The doctrine of merger does not apply where an appeal is dismissed solely on the ground of limitation; a limitation-based dismissal is not an affirmance on the merits and therefore the earlier adjudicatory orders do not merge with the appellate order. When an appellate authority rejects an appeal for delay without addressing substantive issues, the original orders remain legally distinct and merger consequences do not follow. en-us Thu, 19 Jul 2012 18:14:20 +0530 Thu, 19 Jul 2012 18:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1822 The doctrine of merger does not apply where an appeal is dismissed solely on the ground of limitation; a limitation-based dismissal is not an affirmance on the merits and therefore the earlier adjudicatory orders do not merge with the appellate order. When an appellate authority rejects an appeal for delay without addressing substantive issues, the original orders remain legally distinct and merger consequences do not follow. Articles Central Excise Thu, 19 Jul 2012 18:14:20 +0530 https://www.taxtmi.com/article/detailed?id=1822