9911796707
TMI Blog2001 (10) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... ining the records and hearing both sides, I feel that these appeals can be disposed of finally at this stage. Therefore, I allow the present applications and proceed to deal with the appeals. 2. These appeals are against the Order-in-Appeal No. 38, dated 25-10-2000 passed by the Commissioner (Appeals). The Commissioner (Appeals), by the said order, upheld the order of the Additional Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n persons filed a joint appeal with the Commissioner (Appeals) against the order of the Additional Commissioner. Notices of hearing were issued to all the signatories to the appeal. All of them were heard by the lower appellate authority. However, for the purpose of final disposal, that authority treated the appeal as an appeal of only one of the signatories, viz. Sh. Shiv Ratan Soni S/o. Gopi Ram ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an order passed under Section 128A of the Customs Act as against all the 7 signatories to the appeal, who are aggrieved by that order. Hence the present seven appeals. In the appeal filed by Sh. Shiv Ratan Soni S/o. Gopi Ram Soni, the order of the Commissioner (Appeals) has been challenged on numerous grounds on merits, while, in the appeals filed by the other 6 persons, the principal challenge ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the Commissioner (Appeals) to decide the matter afresh. The 6 persons who did not file separate appeals with the Commissioner (Appeals) are hereby given a period of one month from today for preferring separate appeals against the Additional Commissioner s order. If all or some of them prefer such appeals within this period, the Commissioner (Appeals) shall dispose of all such appeals along with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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