https://www.taxtmi.com/caselaws?id=259454 After dismissal of the civil appeals by the Supreme Court, the doctrine of merger applied and the Tribunal's final order ceased to exist independently for review or rectification purposes. Once appellate jurisdiction had been invoked and exercised by the Supreme Court, the Tribunal could not reopen the matter by entertaining a rectification or review application. The operative effect was that the application was not maintainable, and the Tribunal lacked jurisdiction to consider it at that stage. en-us Fri, 20 Feb 2015 00:00:00 +0530 Mon, 12 Oct 2015 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259454 After dismissal of the civil appeals by the Supreme Court, the doctrine of merger applied and the Tribunal's final order ceased to exist independently for review or rectification purposes. Once appellate jurisdiction had been invoked and exercised by the Supreme Court, the Tribunal could not reopen the matter by entertaining a rectification or review application. The operative effect was that the application was not maintainable, and the Tribunal lacked jurisdiction to consider it at that stage. Case-Laws Customs Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259454