Rule 6A - The number of appeals to be filed. - Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982

RULE 6A. The number of appeals to be filed. — Notwithstanding the number of show cause notices, price lists, classification lists, bills of entry, shipping bills, refund claims/demands, letters or declarations dealt with in the decision or order appealed against, it shall suffice for purposes of these rules that the appellant files one Memorandum of Appeal against the order or decision of the authority below, along with such number of copies thereof as provided in rule 9. Explanation. — (1) In a case where the impugned order-in-appeal has been passed with reference to more than one orders-in-original, the Memoranda of Appeal filed as per Rule 6 shall be as many as the number of the orders-in- original to which the case relates in so far as the appellant is concerned. (2) In case an impugned order is in respect of more than one persons, each aggrieved person will be required to file a separate appeal (and common appeals or joint appeals shall not be entertained).