http://savvyadmin.com/add-stereo-audio-tracks-to-mkv-files/
mkvmerge -o Cool.Movie.New.mkv Cool.Movie.mkv audio.ac3
or
mkvmerge -o "Cool.Movie.New.mkv" --language 1:eng --track-name "1:Cool Movie (MPEG4)" --default-track 1:yes --display-dimensions 1:40x17 --language 2:eng --track-name "2:Dolby Digital 5.1 (AC3)" --default-track 2:yes --language 3:eng --track-name "3:English Subtitles" --default-track 3:no -a 2 -d 1 -s 3 Cool.Movie.mkv --language 0:eng --track-name "0:2-Channel Stereo (MP3)" --default-track 0:no -a 0 -D -S audio.mp3 --track-order 0:1,0:2,1:0,0:3
Check the output:
mkvmerge -i Cool.Movie.New.mkv