1984 (12) TMI 183 - AT - Central Excise

Summary

Issues:
1. Clarification on the requirement to file separate appeals for multiple Orders-in-Original.
2. Interpretation of the law regarding filing appeals against common orders.
3. Application of the doctrine of merger in the context of appeals.
4. Comparison of civil court proceedings with tax matters in the context of filing appeals.
5. Reconsideration of the Appellate Tribunal's decision in light of court pronouncements.

Analysis:
1. The case involved an Application for clarification of an earlier Order requiring the Appellant to file separate appeals for multiple Orders-in-Original. The Appellant had submitted five claims of refund related to goods imported under three Bills of Entry. These claims were adjudicated separately in five Orders-in-Original, rejected, appealed, and ultimately resubmitted, resulting in fresh Orders-in-Original. The Tribunal emphasized the necessity of filing as many appeals as there are original orders sought to be contested, as each order is to be treated separately even if textually identical.

2. The Tribunal reiterated the legal principle that each Order-in-Original should be appealed against individually, even if multiple claims are adjudicated together in a common order. Failure to file separate appeals for each order may result in the orders becoming final. The Tribunal highlighted the importance of adhering to this practice to prevent prejudice to litigants and ensure the enforcement of filing the required number of appeals.

3. The doctrine of merger was discussed in the context of appeals, emphasizing that once an order is passed by the Collector of Appeals, the orders appealed against merge into it. Therefore, filing appeals based on non-existing orders of lower authorities was deemed illegal and illogical. The Tribunal clarified that a single appeal suffices for a common order disposing of multiple proceedings.

4. A comparison was drawn between civil court proceedings and tax matters regarding the filing of appeals. The Tribunal noted that tax matters before departmental authorities follow a different procedure, where one appeal is maintainable against a common order passed by the authorities. The decision was influenced by the theory of institution of a suit and passing of a decree in civil matters.

5. The Tribunal's decision was questioned in light of court pronouncements, such as the Andhra High Court and Calcutta High Court decisions, which supported the filing of a single appeal against a common order. The Appellate Tribunal was urged to reconsider its decision based on these legal precedents, emphasizing the need for consistency and alignment with established legal interpretations.

This detailed analysis provides a comprehensive overview of the judgment, addressing the issues raised and the legal principles applied by the Tribunal in clarifying the requirement for filing separate appeals for multiple Orders-in-Original in the context of tax matters.