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    <title>2019 (5) TMI 1777 - CESTAT NEW DELHI</title>
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    <description>Once the Supreme Court dismissed the civil appeal, the doctrine of merger applied and the Tribunal&#039;s earlier final order merged in the Supreme Court&#039;s order. As a result, the Tribunal had no jurisdiction to review or modify that order, and any further challenge had to be taken to the Supreme Court. The applications were therefore rejected, although limited interim protection against coercive recovery was granted for four weeks.</description>
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      <description>Once the Supreme Court dismissed the civil appeal, the doctrine of merger applied and the Tribunal&#039;s earlier final order merged in the Supreme Court&#039;s order. As a result, the Tribunal had no jurisdiction to review or modify that order, and any further challenge had to be taken to the Supreme Court. The applications were therefore rejected, although limited interim protection against coercive recovery was granted for four weeks.</description>
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