2014 (8) TMI 1045 - AT - Central Excise

One Order-in-Original decided the four show cause notices by a single order - Held that - In the present proceedings only one OIO has been issued by the adjudicating authority against four show cause notices and the OIO has mentioned four numbers i.e. OIO No. 41 to 44. In view of the above observations in Sun Pharmaceuticals vs. CCE Vapi 2013 (6) TMI-632-CESTAT-AHM it is clear that more than one show cause notices decided under a single OIO filing of one appeal is sufficient. Accordingly the impugned order dated 09.01.2013 passed by the first appellate authority is set-aside and the matter is remanded back to the first appellate authority to decide the issue involved in these proceedings on merits.

Summary

Issues:
Appeal against OIA SRP-200-VAPI-2012-13 - Whether one appeal is sufficient for multiple show cause notices decided under one OIO.

Analysis:
The appellant filed a stay application and appeal against OIA SRP-200-VAPI-2012-13 dated 09.01.2013. The appellant argued that the confirmed amount in the appeal was Rs. 2,21,995/- along with interest of Rs. 76,554/-. It was highlighted that the appellant had paid the entire amount confirmed. The advocate referred to Para-5 of the OIA, stating that multiple appeals were filed against a common OIO, but the Commissioner decided only one appeal, suggesting that separate appeals for each show cause notice were not necessary. The appellant relied on a judgment where it was held that one appeal suffices when multiple show cause notices are decided under one OIO.

The Revenue defended the lower authorities' orders. After hearing both sides, it was noted that the Order-in-Original was issued against four show cause notices under one OIO, and only one OIO was despatched to the appellant. The Tribunal found that filing one appeal against such a scenario was appropriate, as separate OIOs were not issued for each show cause notice. Therefore, the impugned order was set aside, and the matter was remanded to the first appellate authority for a decision on the merits.

In conclusion, the appeal was allowed by remanding it to the first appellate authority for further consideration. The judgment emphasized that in cases where multiple show cause notices are decided under one OIO without separate OIOs issued for each notice, filing one appeal is sufficient. The decision was based on the principle that the essence of the matter was contained within a single OIO, thereby warranting only one appeal for all related show cause notices.