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TMI Blog2017 (3) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentative (DR) for the appellant S/Shri LK. Mittal and Rajveer Singh, Advocates for the Respondent. Per. B. Ravichandran :- These are two miscellaneous applications filed by the respondent. Miscellaneous application No. 50121 of 2015 is challenging the maintainability of the appeal filed by the Revenue. Learned Counsel for the applicant submitted that the appeal filed by the Department agai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the Revenue is clearly against the partnership firm as is clear from the prayer made in appeal. It is specifically mentioned that the order passed in the case of M/s L.R. Sharma & Co. is not correct and relief is prayed for. Even in form ST-7 the respondent name is mentioned as M/s L.R. Sharma with the correct address of the respondent. Hence, there is no ground for dismissing the appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent wants the appeal to be held as non-maintainable. We are not in agreement with such proposition. The title of the appeal mentions "M/a L.R. Sharma". M/a is short form of Messers, i.e. plural of Mr (Mister). Normally it is used for addressing a firm, association of persons, a partnership. Viewed with these facts we find there is no reason to hold the appeal as non-maintainable on this grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the applicant. Accordingly, he requested for early listing of the appeal by Revenue for a decision. 5. We have heard the learned AR who agrees that the amount involved is substantial and the matter can be taken up for early disposal. We have heard both the sides and perused the appeal records. For the reasons stated in the application, we find merit in the prayer made by the applicant for ear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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