https://www.taxtmi.com/caselaws?id=33470 The doctrine of merger bars a later challenge only to the extent the same subject matter was already decided by the superior forum. Here, the earlier assessee appeal was confined to Modvat credit on lime stone crusher spares for a specific period, while the Revenue's appeal raised different items, alleged non-adjudication, contradictory findings, refractories, and penalty. On that basis, the earlier Tribunal order did not subsume the entire order-in-original. The doctrine of merger was treated as dependent on the scope of the prior jurisdiction and the issues actually in dispute, not as a rule of universal application. The Revenue's appeal was therefore held maintainable. en-us Fri, 19 Sep 2008 00:00:00 +0530 Mon, 18 Oct 2010 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33470 The doctrine of merger bars a later challenge only to the extent the same subject matter was already decided by the superior forum. Here, the earlier assessee appeal was confined to Modvat credit on lime stone crusher spares for a specific period, while the Revenue's appeal raised different items, alleged non-adjudication, contradictory findings, refractories, and penalty. On that basis, the earlier Tribunal order did not subsume the entire order-in-original. The doctrine of merger was treated as dependent on the scope of the prior jurisdiction and the issues actually in dispute, not as a rule of universal application. The Revenue's appeal was therefore held maintainable. Case-Laws Central Excise Fri, 19 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33470