CAB had attained finality on the summary dismissal of the appellant's appeal by this Court by order dated 21st November 2003. It is clear from a bare reading of the observations of the Tribunal in its order dated 25th March 2003, that remand to the Commissioner for fresh adjudicatio.Q was confined only to the errors committed while determining the assessable values based on the transaction value of "similar goods". Thus, in principle, the Tribunal proceeded on the premise that the valuation was to be done as per the procedure laid down in Rule 6. This was also evident from appellant's pleadings when they challenged the order of remand contending in their appeal under Section 130E of the Act that Rule 6 had no application on the facts of their case and the value of imported CAB by them had to be determined as per Rule 4(3)(b) of the 1988 Rules. The appeal was, however, dismissed in limine. Once a statutory right of appeal is invoked, dismissal of appeal by the Supreme Court, whether by a speaking order or non speaking order, the doctrine of merger does apply, unlike in the case of dismissal of special leave to appeal under Article 136 of the Constitution by a non-speaking order.In the present case, the appellant preferred statutory appeal under Section 130E of the Act against order of the Tribunal dated 25th March 2003 and, therefore, the dismissal of appeal by this Court though by a non-speaking order, was in exercise of appellate jurisdiction, wherein the merits of the order impugned were subjected to judicial scrutiny. In the instant case, the doctrine of merger would be attracted and the appellant is estopped from raising the issue of applicability of Rule 6 in their case. Moreover, the issue with regard to the applicability of Rule 6 had attained finality for yet another reason. It is manifest from the Tribunal's order dated 29th June 2005, that the scope and purpose of remand to the Commissioner was limited. The Tribunal categorically declined to go into the issue of the appropriateness of Rule 6, with the result that the
