https://www.taxtmi.com/caselaws?id=48918 The doctrine of merger did not bar the Revenue's appeal where the assessee's appeal against the same review order had been disposed of earlier by mistake. The Tribunal noted that both appeals arose from the same order under Section 35B(2) of the Central Excise Act, 1944, and should have been heard together as connected matters. A party's statutory right of appeal could not be defeated merely because the linked appeal was decided first. The matter was therefore returned for hearing by a two-Member Bench. en-us Fri, 07 Jun 2002 00:00:00 +0530 Sat, 07 Aug 2010 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48918 The doctrine of merger did not bar the Revenue's appeal where the assessee's appeal against the same review order had been disposed of earlier by mistake. The Tribunal noted that both appeals arose from the same order under Section 35B(2) of the Central Excise Act, 1944, and should have been heard together as connected matters. A party's statutory right of appeal could not be defeated merely because the linked appeal was decided first. The matter was therefore returned for hearing by a two-Member Bench. Case-Laws Central Excise Fri, 07 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48918