9911796707
TMI Blog2014 (8) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... st four show cause notices and the OIO has mentioned four numbers i.e. OIO No. 41 to 44 - more than one show cause notices decided under a single OIO filing of one appeal is sufficient. Accordingly, the impugned order dated 09.01.2013, passed by the first appellate authority is set-aside and the matter is remanded back to the first appellate authority to decide the issue involved in these proceedi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he bench Para-5 of the OIA dated 09.01.2013 , that four appeals were filed by the appellant against a common OIO No. 41 to 44/AC/DEM/Silvasa dated 13.12.2011 but the Commissioner (Appeals) has decided only one appeal and with observations that against each show cause notice issued the appellant should have filed a separate appeal. Learned advocate relied upon the judgment in the case of Sun Pharma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant has made the following observations:- 3. Learned Advocate appearing on behalf of the appellants submits that they have submitted single appeal against the same Order-in-Original, as the Order-in-Original has decided the four show cause notices by a single order and no four serial numbers were given by the adjudicating authority. In the appeal, they have mentioned the entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides, we find that the? Order-in-Original was issued by the Assistant Commissioner of Central Excise, Division-II, Silvassa on 29-11-2011 and the order was despatched vide F. No. V(Ch.30)3-28/DEM/10-11/3943, dated 29-11-2011. We note that original authority had despatched only one Order-in-Original and not the four Orders-in-Original to the appellants. We, therefore, are of the view that one app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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