2014 (8) TMI 438 - AT - Central Excise

Number of appeal where 4 SCN were issued but only 1 order passed against all SCN - four appeals were filed by the appellant but the Commissioner (Appeals) has decided only one appeal - Held that - 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 - 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 - Following decision of Sun Pharmaceutical Industries Limited vs. CCE, Vapi 2013 (6) TMI-632-CESTAT-AHM - decided in favour of assessee.

Summary

Issues:
1. Whether the appellant's appeal against OIA SRP-200-VAPI-2012-13 dated 09.01.2013 is maintainable when multiple show cause notices were decided under a single Order-in-Original (OIO).

Analysis:
The appellant filed a stay application and appeal concerning OIA SRP-200-VAPI-2012-13 dated 09.01.2013. The appellant's representative argued that the confirmed amount in the appeal was Rs. 2,21,995/- with interest of Rs. 76,554/-, which had been paid in full. The advocate highlighted that the Commissioner (Appeals) decided only one appeal out of four filed by the appellant against a common OIO, suggesting that separate appeals for each show cause notice were unnecessary. The appellant relied on the judgment in Sun Pharmaceuticals vs. CCE, Vapi, emphasizing that only one appeal was required when multiple show cause notices were decided under one OIO.

The Revenue's representative defended the lower authorities' orders. After hearing both sides, the Tribunal considered the case records and the issue at hand. The Tribunal referred to the judgment in Sun Pharmaceutical Industries Limited vs. CCE, Vapi, where it was observed that filing one appeal against multiple show cause notices decided under a single OIO was sufficient. The Tribunal noted that the original authority dispatched only one OIO against four show cause notices, indicating that the appellant's single appeal before the Commissioner (Appeals) was maintainable. Therefore, the Tribunal set aside the first appellate authority's order dated 09.01.2013 and remanded the matter back for a decision on the merits.

In conclusion, the Tribunal allowed the appellant's appeal by remanding the matter to the first appellate authority for further consideration. The judgment highlighted the principle that when multiple show cause notices are decided under a single OIO, filing one appeal is deemed appropriate based on legal precedent.

(Operative part of the order pronounced in the Court)