Maintainability of revenue appeal failed where necessary parties were not impleaded and the connected challenge had already ended.

Revenue's appeal against refusal to approve clubbing of two manufacturers for denial of small-scale exemption was found ill-constituted because both manufacturers were not impleaded in the same proceeding. The non-joinder of necessary parties affected maintainability, and the dismissal of the connected appeal against the other manufacturer meant the impugned order had already attained finality. On that basis, the appeal could not survive in its present form and no interference was secured with the order under challenge.

---

---

Issues: Whether the Revenue's appeal was maintainable when the manufacturers whose products had been clubbed for duty purposes were not both impleaded as parties, and whether the appeal could survive after the connected appeal against the other manufacturer had already been dismissed.

Analysis: The products of two manufacturers had been clubbed for the purpose of denying the benefit of exemption available to small scale industrial units. The appeal challenged the order refusing to approve that clubbing, but the Revenue had not impleaded both manufacturers in the same proceeding. In the circumstances, the appeal was treated as ill-constituted. The dismissal of the connected appeal against the other manufacturer also meant that the order impugned in the present appeal had effectively attained finality.

Conclusion: The appeal was not maintainable in its present form and was dismissed.

Final Conclusion: The Revenue failed to secure interference with the order under challenge, and the impugned decision stood undisturbed.

---