https://www.taxtmi.com/caselaws?id=41591 The High Court of Madras held that the doctrine of merger did not apply in the case where an appeal was rejected as time-barred by the Appellate Collector. The court determined that the revisional authority could entertain the revision petition filed by the respondent against the original order, even though it was rejected by the appellate authority. The court dismissed the appeal and directed the first appellant to consider the revision petition on merits within three months. en-us Wed, 13 Feb 1985 00:00:00 +0530 Fri, 04 Jun 2010 16:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41591 The High Court of Madras held that the doctrine of merger did not apply in the case where an appeal was rejected as time-barred by the Appellate Collector. The court determined that the revisional authority could entertain the revision petition filed by the respondent against the original order, even though it was rejected by the appellate authority. The court dismissed the appeal and directed the first appellant to consider the revision petition on merits within three months. Case-Laws Customs Wed, 13 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41591