2007 (5) TMI 508

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..... his appeal is listed for maintainability of the appeal filed by the appellant. 2. The appellant is a Director of private limited company and show cause notices were issued independently to the company as well as to the director for violation of the provisions of Central Excise Law. The adjudication order was passed holding company and the director separately liable for violation of provisions of .....

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..... that this appeal should have been considered by the first appellate authority as the joint appeal and should have given a detailed finding. It is his submission that the appeal is maintainable before the Tribunal. 4. Learned J.D.R. reiterates the finding of the Commissioner (Appeals). 5. Considered the submissions made at length by both sides and perused the records. It is seen from the recor .....

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