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TMI Blog1994 (6) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... d lower authority by a common order had disposed of the individual demands raised in terms of the 5 show cause notices, he should file 5 appeals. The learned Counsel at this stage pleaded that he would like to argue on this preliminary point as according to him inasmuch as there was only one order passed by the learned lower authority, they were required to file only one appeal in terms of Sections 35 and 35B of the Central Excises and Salt Act, 1944. The learned Counsel for the appellants referred us to the wording of Sections 35 and 35B. He pleaded that Sections 35 and 35B provide for appeal against an order or any order passed by the authorities specified in these sections to the respective forums specified in these sections. He pleaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been issued. The learned Counsel pleaded that if the authority chooses to give the disposal number for each show cause notice in the reference number of the order then, then as many appeals as the numbers are indicated would be required to be filed. He further pleaded that a distinction will have to be made between cases where the show cause notices have been issued on account of a common issue and other cases and if the issue is one then the order disposing of all the show cause notices should be taken to be one order. 3. We observe that the learned lower authority has confirmed the demands raised in 5 show cause notices and he has given a common disposal No. A/185/93 (Order in Appeal No. 25/94) and the original authority has also passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision or order passed under this Act by a Central Excise Officer, lower in rank than a Collector of Central Excise, may appeal to the Collector of Central Excise (Appeals) (hereafter in this Chapter referred to as the Collector (Appeals) within three months from the date of the communication to him of such decision or order. Section 35B : (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order (a) a decision or order passed by the Collector of Central Excise as an adjudicating authority; (b) an order passed by the Collector (Appeals) under section 35A; (c) an order passed by the Central Board of Excise and Customs (constituted) under the Central Boards of Revenue Act, 196 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two classes, those against which the Code expressly allows an appeal, and those against which no appeal is permitted. It is, therefore, clear that in mentioning the judgment Section 419 refers to those which are dealt with Chapter 26 of the Code, i.e. where there is a conviction or acquittal of the accused or an order under Section 118 or Section 123(3) has been passed while the term order in the section refers to those orders against which an appeal is permitted." Further, it has been stated as under in Venkataramaiya s Law Lexicon and Legal Maxims 2nd edition :- The word order" is a well-known legal expression and is generally understood as a command or a direction by a court or an authority intended to affect the rights of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers or take decisions. Before any order against any appellant is passed or any permission sought under the statute is denied or a claim made is turned down, the law requires the issue of a show cause notice by the authorities and an order results after due compliance with the requirements of the law for adjudication by the concerned competent authority. As conceded by the learned Counsel before us that pursuance to the issue of show cause notices the authority can pass an order on each of the show cause notices issued. We observe, it is left to the authority to pass one order compendiously covering a number of show cause notices disposing of the matter dealt with in each show cause notice whenever it is found expedient by the said authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notices compendiously be a common order does not mean that no separate order on each of the show cause notices exists. The common order passed can be taken to be incorporating orders on each of the show cause notices. In our view, therefore, it is the disposal of each show cause notices which gives rise to an order and it is an order on each of the show cause notices which are to be dealt with in a appeal. The very fact that there are separate show cause notices shows that lis is in the context of separate parameters and each of the issues reflected in the show cause notices will have to be decided in the context of the parameters governing a particular show cause notice. The learned Counsel has made an alternate plea stating that where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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