https://www.taxtmi.com/caselaws?id=51328 An order that has already been carried in appeal and decided by the Tribunal merges into the Tribunal's final order and ceases to exist independently. A subsequent review by the Central Board of Excise & Customs under Section 35E(1) of the Central Excise Act, 1944 cannot revive that merged order for the purpose of filing a fresh Revenue appeal. On that basis, the Revenue's appeal was not maintainable and was dismissed. en-us Thu, 19 Sep 2002 00:00:00 +0530 Fri, 24 Sep 2010 11:19:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51328 An order that has already been carried in appeal and decided by the Tribunal merges into the Tribunal's final order and ceases to exist independently. A subsequent review by the Central Board of Excise & Customs under Section 35E(1) of the Central Excise Act, 1944 cannot revive that merged order for the purpose of filing a fresh Revenue appeal. On that basis, the Revenue's appeal was not maintainable and was dismissed. Case-Laws Central Excise Thu, 19 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51328