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of <h1>Order Finality: No Appeal Filed in J P Tobacco and Malabar Cases, Precluding Future Merit Challenges.</h1> An order becomes final if no appeal is filed against it, as demonstrated in the case of J P Tobacco Products Pvt. Ltd., where the Tribunal's order was not appealed by the Revenue, thus attaining finality. Similarly, in Malabar Rural Industries, the Tribunal's remand order focused solely on recalculating duty, with no contest on the case's merits. The appellants did not challenge the merits, and the authorities adhered to the remand directions without expanding them. Consequently, the appellants cannot later contest the merits, as the opportunity to do so was not utilized.
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