1994 (6) TMI 100 - AT - Central Excise

Summary

Issues:
Interpretation of Sections 35 and 35B of the Central Excises and Salt Act, 1944 regarding filing of appeals against orders passed on multiple show cause notices.

Analysis:
The case involved a situation where the lower authority disposed of demands raised under 5 show cause notices through a common order. The appellant argued that since there was only one order, they were required to file only one appeal as per Sections 35 and 35B of the Act. The appellant contended that when multiple show cause notices involve common issues, a single order disposing of all notices should be considered as one order for appeal purposes. The Tribunal examined the definition of "order" and "decision" under legal dictionaries and previous cases to determine the scope of these terms in the context of quasi-judicial powers exercised by authorities. The Tribunal emphasized that each show cause notice culminates in an order or decision, even if disposed of through a common order, and each notice should be treated as a separate order for appeal. Therefore, the Tribunal held that as many appeals as the number of show cause notices involved in the common order should be filed.

The Tribunal noted that while a show cause notice is not an order, its adjudication results in an order. Authorities with quasi-judicial powers are required to issue orders or decisions after issuing show cause notices. The Tribunal clarified that a common order covering multiple show cause notices should be considered as separate orders for each notice. The Tribunal rejected the argument that only one appeal should be filed for show cause notices arising from a common issue, emphasizing that each notice must be treated individually for appeal purposes. The Tribunal held that the number of appeals should match the number of show cause notices involved in the common order, and appellants could file supplementary appeals for remaining cases.

In conclusion, the Tribunal ruled that each show cause notice results in an order or decision, even if disposed of through a common order. Therefore, each notice should be treated as a separate order for appeal purposes, necessitating the filing of as many appeals as the number of show cause notices involved in the common order. The Tribunal advised the appellant to relate the appeal to one notice and file supplementary appeals for the remaining cases, seeking condonation of delay as per the law.