https://www.taxtmi.com/caselaws?id=32210 Doctrine of merger under the Central Excise Act applies only to the subject-matter actually brought before and decided by the superior forum on merits. Where an assessee's appeal concerns only one part of an order, the remaining part does not merge automatically, and the Revenue may pursue a separate challenge to the untouched portion. The absence of cross-objections does not enlarge the scope of the appeal so as to bar independent statutory action under Section 35E. The doctrine therefore did not prevent a departmental appeal directed on matters outside the assessee's earlier appeal, and merger was confined to the issues actually adjudicated. en-us Wed, 17 Dec 2008 00:00:00 +0530 Tue, 07 May 2013 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32210 Doctrine of merger under the Central Excise Act applies only to the subject-matter actually brought before and decided by the superior forum on merits. Where an assessee's appeal concerns only one part of an order, the remaining part does not merge automatically, and the Revenue may pursue a separate challenge to the untouched portion. The absence of cross-objections does not enlarge the scope of the appeal so as to bar independent statutory action under Section 35E. The doctrine therefore did not prevent a departmental appeal directed on matters outside the assessee's earlier appeal, and merger was confined to the issues actually adjudicated. Case-Laws Central Excise Wed, 17 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32210