https://www.taxtmi.com/caselaws?id=48919 The doctrine of merger applied where an assessee's appeal had already brought the adjudication order before the Tribunal for final determination, because the order merged into the appellate order on the same subject-matter. On that footing, the Revenue could not later invoke Section 35E of the Central Excise Act, 1944 to challenge the same merged order. The Tribunal read Sections 35B and 35E harmoniously and held that a subsequent departmental proceeding cannot reopen an order that has already been finally decided in appeal. The Revenue's challenge was therefore not maintainable. en-us Fri, 07 Jun 2002 00:00:00 +0530 Sat, 07 Aug 2010 12:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48919 The doctrine of merger applied where an assessee's appeal had already brought the adjudication order before the Tribunal for final determination, because the order merged into the appellate order on the same subject-matter. On that footing, the Revenue could not later invoke Section 35E of the Central Excise Act, 1944 to challenge the same merged order. The Tribunal read Sections 35B and 35E harmoniously and held that a subsequent departmental proceeding cannot reopen an order that has already been finally decided in appeal. The Revenue's challenge was therefore not maintainable. Case-Laws Central Excise Fri, 07 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48919