https://www.taxtmi.com/caselaws?id=32550 The doctrine of merger bars further statutory proceedings only where the appellate forum had jurisdiction over the relevant issues and decided them on merits within the scope of the appeal. Where the earlier appellate proceedings did not cover the entire subject matter, the original order does not fully cease to exist and further remedies may remain available. On that basis, the Tribunal's reliance on merger to reject the Revenue's appeals as not maintainable was set aside, and the matter was remanded to the Tribunal for fresh consideration with all contentions left open. en-us Tue, 24 Feb 2009 00:00:00 +0530 Fri, 13 Mar 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32550 The doctrine of merger bars further statutory proceedings only where the appellate forum had jurisdiction over the relevant issues and decided them on merits within the scope of the appeal. Where the earlier appellate proceedings did not cover the entire subject matter, the original order does not fully cease to exist and further remedies may remain available. On that basis, the Tribunal's reliance on merger to reject the Revenue's appeals as not maintainable was set aside, and the matter was remanded to the Tribunal for fresh consideration with all contentions left open. Case-Laws Customs Tue, 24 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32550