2011 (10) TMI 249

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..... ccepted by the Tribunal. Case was remanded back to Commissioner (Appeals) to decide it on merits. - C/429/2010-Mum. - Final Order No. A/423/2011-WZB/C-IV(SMB) - Dated:- 21-10-2011 - Mr. Sahab Singh, J. Appearance: Shri Rajesh R. Shah, Advocate for appellant Shri Navneet Addl. Commr. (A.R) for respondent This is an appeal filed by Shri Ashok Kumar Gupta against the Order-in-app .....

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..... al of Shri Ashok Kumar Gupta on the ground that there is no provisions under Section 128 to file a joint appeal. The appellant is in appeal before me against this impugned order. 3. The learned Advocate appearing for the appellant submitted that not filing a separate appeal by Shri Ashok Kumar Gupta is merely a technical violation. Since the appeal of the firm has been filed and admitted by the .....

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..... se, Mumbai-IV 2004 (166) E.L.T. 173 (Tri.Mumbai) In all these cases it was held by the Tribunal that joint appeal filed by the firm and its partner can be accepted by the Tribunal. He, therefore requested that matter may kindly be remanded back to the Commissioner (Appeals) to decide the case on merits. 4. The Additional Commissioner (A.R.) appearing for the revenue reiterated the finding of .....

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