Composite appeal against multiple assessment orders improper; appellant must choose separate appeals or limit the existing appeal.

A composite appeal against five separate assessment orders was not legally correct, but dismissal of the appeal as a nullity was improper. Under Section 35P(2) of the Central Excises and Salt Act, the appropriate course was to let the appellant choose either to file separate appeals for each assessment order with the required court fee and formalities, or to confine the existing appeal to one assessment order. The matter was remitted to the Appellate Collector for further action on that basis, and the appeal was to be decided on merits without reference to limitation in light of the remand.

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Issues: Whether a single appeal against five separate assessment orders could be treated as a nullity, and what course should be adopted where such a composite appeal is filed.

Analysis: The transferred proceeding was governed by Section 35P(2) of the Central Excises and Salt Act. The dismissal of the appeal as a nullity was held to be improper. At the same time, the filing of one appeal against multiple assessment orders was not accepted as legally correct. The proper course was to give the appellant an option either to file separate appeals for each assessment order with the requisite court fee and formalities, or to restrict the existing appeal to one assessment order.

Conclusion: The matter had to be remitted to the Appellate Collector for appropriate action after affording the appellant that option, and the appeal was to be decided on merits without reference to limitation in view of the remand directions.

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