2021 (7) TMI 1144

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..... CA-1, though Column No. 4 seeks for providing the date of communication of the order appealed against, the same cannot be controlled the manner in which an appeal is to be preferred. If there are separate dates on which different appellants had received the orders, those different dates can be provided in the column. Further, when right of appeal is a vested right and a creation by the statute, th .....

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..... cating foreign currency and imposing penalty upon the appellants, a common appeal was preferred. Though the memorandum of appeal was acknowledged by the office of the Appellate Authority, a communication was issued to the appellants directing them to file separate appeals since there were two appellants. Appellants preferred the writ petition challenging the communication. 2. The Learned Single .....

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..... tatutory right and inheres in every person when the lis commences. The nature of the right of appeal is to be determined, in the instant case, when the order was passed by the Joint Commissioner. If the Joint Commissioner issues a common order against two persons and if both of them are aggrieved, they are entitled to prefer an appeal jointly. In the absence of any requirement under law mandating .....

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..... referred to the Customs, Excise Service Tax Appellate Tribunal (Procedure) Rules, 1982 and submitted that as per Rule 6 of the said Rules, appeal to the Appellate Tribunal can be filed only as a separate appeal even against common orders and hence it is only beneficial to the appellants to prefer two separate appeals. 7. Having considered the submissions as noted above, we are of the view tha .....

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..... han one, that is not a reason to direct the appeal before the Commissioner Appeals to be filed as separate appeals. Appeal to the Commissioner of Appeals cannot be determined either by the rules governing the appeal to the Customs, Excise Service Tax Appellate Tribunal (CESTAT). 9. In view of the above, we set aside the judgment of the Learned Single Judge in W.P. (C) No. 850/2021 and quash E .....

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