Maintainability of individual appeal denied where a director was not a co-appellant and filed no separate challenge.

An appeal by a director was held not maintainable because he was not a co-appellant in the company's appeal before the Commissioner (Appeals) and had not filed any separate appeal against the original adjudication order. Merely signing the memo of appeal on behalf of the company did not make him an appellant in his individual capacity. The principle applicable to a joint appeal by a firm and its partner was found inapplicable, as no joint appeal had been filed by the company and the director. Relief against the appellate order could not be sought by a person who had not challenged the original order before the appellate authority.

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Issues: Whether the appeal filed by the director, who was not a co-appellant in the appeal before the Commissioner (Appeals), was maintainable.

Analysis: The order-in-original had been challenged before the Commissioner (Appeals) only by the company. The present appellant was not arrayed as a co-appellant and had not filed any separate appeal. Merely signing the memo of appeal on behalf of the company did not make him an appellant in his individual capacity. The reliance on the principle relating to a joint appeal by a firm and its partner was held to be inapplicable because there was no joint appeal by the company and the present appellant. Since he had not challenged the original adjudication order before the appellate authority, he could not seek relief against the appellate order passed in the company's appeal.

Conclusion: The appeal was held to be not maintainable and was dismissed.

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