https://www.taxtmi.com/caselaws?id=40464 When an original excise order is carried in appeal or revision, the operative order becomes that of the appellate or revisional authority under the merger principle. If those higher authorities have disposed of the matter and lie outside the High Court's territorial jurisdiction, the Court cannot indirectly challenge their orders by issuing a writ against the original authority. The writ was therefore not maintainable, and relief was refused. en-us Wed, 12 Sep 1962 00:00:00 +0530 Sat, 08 May 2010 13:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40464 When an original excise order is carried in appeal or revision, the operative order becomes that of the appellate or revisional authority under the merger principle. If those higher authorities have disposed of the matter and lie outside the High Court's territorial jurisdiction, the Court cannot indirectly challenge their orders by issuing a writ against the original authority. The writ was therefore not maintainable, and relief was refused. Case-Laws Central Excise Wed, 12 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40464