2010 (2) TMI 674

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s the rule and as such the Demand Notices are not sustainable under law. Appeal cannot be filed against more than one Demand Notice - Each appeal has to be filed against one Demand Notice as per Rule 7(1) of the Textiles Committee (Appeal to the Tribunal) Rules, 1976 and so the clubbing of Demand Notices in one appeal is contrary to the Rule and as such not maintainable - The Order dated 20-12 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd, therefore it de hors the rule and as such the Demand Notices are not sustainable under law and prays that the Demand Notices may be set aside and the appeal allowed. 3. Shri Javed Ansari, ld. Counsel for the respondent stoutly counters the stand of the appellants and submitted that in this appeal Rule 8 has no application as the returns are filed by the appellants. Moreover, he has brought t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent appealed against. So, it becomes mandatory that appeal can only be filed in respect of one Demand Notice and not against Demand Notices. 5. After hearing the rival contentions, I am of the view that the Demand Notices are based on the returns filed by the appellants and, therefore, Rule 8 cannot be invoked in this case. Secondly, appeal cannot be filed against more than one Demand Notice. E .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X