9911796707
TMI Blog2013 (11) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner (Appeals) is maintainable and there was no need for the appellant to file four separate appeals against one order in original - the appellant’s appeal before the first appellate authority was in respect of the issues arising out of the order in original - The appellant has deposited the entire amount of the ineligible cenvat credit and the penalty confirmed by the lower authorities - the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has filed one appeal against the first show cause notice and has decided the issue is that show cause notice in which the adjudicating authority disallowed cenvat credit while holding that the appellant has not filed other three show cause notices. 3. Ld. counsel appearing on behalf of the appellant submits that the adjudicating authority has adjudicated four show cause notices in one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that they are contesting the issue on merits in as much as they have availed the cenvat credit of the duty paid on various tubes, pipes, storage tanks etc. justifying their claim before the lower authorities which has not been considered in proper perspective. It is his submission that the amounts deposited by the appellant be treated as enough deposit to hear and dispose the appeal. Ld. D.R. wo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... had dispatched only one order in original and not the four orders in original to the appellants. We, therefore, are of the view that one appeal filed by the appellant before Commissioner (Appeals) is maintainable and there was no need for the appellant to file four separate appeals against one order in original. 5. In view of the above, it is to be held that the appellant s appeal before the fir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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