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2008 (12) TMI 45 - HC - Central ExciseApplicability of the doctrine of merger depends on the nature of the Appellate or revisional jurisdiction - . The scope of the statutory provisions conferring the appellate or revisional jurisdiction must be first considered - doctrine of merger is not a doctrine of rigid and universal application. Merely because there are two orders, one by the inferior authority and the other by a superior authority passed in an appeal or revision, it cannot be said that there is a merger of the two orders
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