TMI Blog2017 (4) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... s provision for procedure for filing appeals and who may be joined as respondents. Sub-rule (2) of Rule 5 enumerates the persons who are required to be joined as respondents to the appeal. The category of persons under clause (c) thereof is “Interested persons who submitted representations to the designated authority in the course of investigation” - the applicants had submitted representations to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts, Mr. Gaurav Mathur, learned advocate waives service of notice of rule on behalf of the original petitioner (in Civil Applications No. 11245/2016 11260-11261/2016) and Mr. Kuntal Parikh, learned advocate waives service of notice of rule on behalf of the original petitioner (in Civil Applications No. 11258-11259/2016). 2. By these applications the applicants seek to be permitted to intervene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, they are necessary and proper parties to the proceedings before this Court. 4. Opposing the application Mr. S.N. Soparkar, learned Senior Advocate, with Mr. Gaurav Mathur and Mr. Kuntal Parikh, learned advocates for the original petitioner, submitted that the petitions are not only challenging the final findings issued by the Designated Authority but also procedure followed by the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t such notification issued by the Central Government, appeal lies to the Customs, Excise and Service Tax Appellate Tribunal under Section 9C of the Customs Tariff Act, 1975. Rule 5 of the rules makes provision for procedure for filing appeals and who may be joined as respondents. Sub-rule (2) of Rule 5 enumerates the persons who are required to be joined as respondents to the appeal. The category ..... X X X X Extracts X X X X X X X X Extracts X X X X
|