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of <h1>Rule 6A: Appellants Must File Separate Appeals for Each Order-in-Original; No Joint Appeals Allowed for Multiple Individuals.</h1> Rule 6A of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982, specifies that an appellant may file a single Memorandum of Appeal against a decision or order, regardless of the number of related documents such as show cause notices or refund claims. However, if the appealed order references multiple orders-in-original, separate Memoranda of Appeal must be filed for each order-in-original. Additionally, if the order affects multiple individuals, each person must file their own separate appeal, as joint appeals are not permitted.
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