https://www.taxtmi.com/circulars?id=52957 The High Court held that the doctrine of merger applies so that where a tribunal's order has been finally adjudicated and merged in a higher court's judgment, the tribunal becomes functus officio and lacks jurisdiction to entertain applications for restoration of those appeals, including where the appeals had been dismissed for non-compliance with a pre-deposit condition. en-us Mon, 30 Jan 2012 00:00:00 +0530 Tue, 29 Jul 2014 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52957 The High Court held that the doctrine of merger applies so that where a tribunal's order has been finally adjudicated and merged in a higher court's judgment, the tribunal becomes functus officio and lacks jurisdiction to entertain applications for restoration of those appeals, including where the appeals had been dismissed for non-compliance with a pre-deposit condition. Circulars Central Excise Mon, 30 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52957