https://www.taxtmi.com/caselaws?id=759722 An order that has been set aside on appeal ceases to have independent existence in law, and its observations cannot be treated as surviving findings for use in later proceedings after remand. The doctrine of merger applies once the superior forum annuls the earlier order, so the earlier reasoning cannot form a valid basis to sustain or challenge a subsequent order. On that footing, the Revenue could not rely on remarks in the set-aside order to support its appeal, and the appeal failed as not maintainable on the ground urged. en-us Fri, 20 Sep 2024 00:00:00 +0530 Mon, 07 Oct 2024 17:11:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759722 An order that has been set aside on appeal ceases to have independent existence in law, and its observations cannot be treated as surviving findings for use in later proceedings after remand. The doctrine of merger applies once the superior forum annuls the earlier order, so the earlier reasoning cannot form a valid basis to sustain or challenge a subsequent order. On that footing, the Revenue could not rely on remarks in the set-aside order to support its appeal, and the appeal failed as not maintainable on the ground urged. Case-Laws Central Excise Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759722