mkvmerge -o "eloav.mkv"  
   --language 201:und 
   --track-name "201:Elfen Lied 14: Rain Shower" 
   --display-dimensions 201:853x480 
   --fourcc 201:XVID 
   --timecodes 201:eloav-v.txt 
   -d 201 -A 
   -S eloav.mp4 
   --aac-is-sbr 0 
   --language 0:jpn 
   --track-name "0:5.1 HE-AAC" 
   -a 0 -D 
   -S eloav.aac 
   --language 0:eng 
   --track-name 0:SSA 
   -s 0 -D 
   -A eloav.ass 
   --track-order 0:201,1:0,2:0 
   --attachment-mime-type application/x-truetype-font --attachment-name AchafontEL.ttf 
--attach-file fonts\AchafontEL.ttf --attachment-mime-type application/x-truetype-font 
--attachment-name Arialn.ttf --attach-file fonts\Arialn.ttf 
--attachment-mime-type application/x-truetype-font --attachment-name BANGN___EL+.ttf 
--attach-file fonts\BANGN___EL+.ttf --attachment-mime-type application/x-truetype-font 
--attachment-name Borea___.ttf --attach-file fonts\Borea___.ttf --attachment-mime-type application/x-truetype-font 
--attachment-name "SF Gothican EL.ttf" --attach-file "fonts\SF Gothican EL.ttf" 
--attachment-mime-type application/x-truetype-font --attachment-name euphorig.ttf --attach-file fonts\euphorig.ttf --attachment-mime-type application/x-truetype-font --attachment-name gothikkaEL+.ttf --attach-file fonts\gothikkaEL+.ttf
 --chapters eloav-chapter.xml

Output:
mkvmerge v1.7.0 ('What Do You Take Me For') built on Apr 29 2006 11:52:17
'eloav.mp4': Using the Quicktime/MP4 demultiplexer.
'eloav.aac': Using the AAC demultiplexer.
'eloav.ass': Using the SSA/ASS subtitle reader.
'eloav.mp4' track 201: Using the MPEG-4 part 2 video output module.
'eloav.aac' track 0: Using the AAC output module.
'eloav.ass' track 0: Using the text subtitle output module.
The file 'eloav.mkv' has been opened for writing.
(after that it hangs)