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TMI Blog2013 (9) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... ting it as challenging the Order-in-Original No.62/2012-13. Without further entering into the larger question whether Rule 6A of the CESTAT (Procedure) Rules, 1982 would be applicable to the proceedings before the Commissioner (Appeals) or not, in the instant case, if the petitioner prefers separate appeal before the Commissioner(Appeals) against the Order-in-Original arising out of show cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pect of show cause notice dated 16.11.2011. In the alternative, it has prayed for an appropriate order permitting the petitioner to file separate appeal at this stage for the show cause notice dated 16.11.2011 and direct the Commissioner (Appeals) to accept and adjudicate the same. 2. It appears that being aggrieved by and dissatisfied with the Order-in-Original dated 23.11.2012 passed by Additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed to consider the appeal against the Order-in-Original No.63/2012-13. Hence, the petitioner has preferred the present Special Civil Application. 3. Shri H.D. Dave, learned advocate appearing on behalf of the petitioner has submitted that as such the petitioner has preferred a common appeal against the Order-in-Original No.62-63/2012-13. Considering Rule 6A of the Customs Excise and Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Appeals). 5. Having heard learned advocate for the respective parties and considering the facts narrated hereinabove, without further entering into the larger question whether Rule 6A of the Customs Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 would be applicable to the proceedings before the Commissioner (Appeals) or not, in the instant case, if the petitioner prefers sep ..... X X X X Extracts X X X X X X X X Extracts X X X X
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