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of <h1>Appeal Ruling: Single Appeal Suffices despite Multiple Notices</h1> <h3>GEICO PAINT SHOP INDIA P LTD & OTHER Versus COMMISSIONER OF CENTRAL EXCISE, SERVICE TAX</h3> GEICO PAINT SHOP INDIA P LTD & OTHER Versus COMMISSIONER OF CENTRAL EXCISE, SERVICE TAX - 2016 (46) S.T.R. 622 (Tri. - Mumbai) Issues:Appellants issued show cause notices for filing one more appeal in each case due to impugned order dealing with two show cause notices.Analysis:The judgment delves into the issue of whether multiple show cause notices necessitate filing separate appeals or if one appeal would suffice. Rule 6A of the CESTAT (Procedure) Rules is highlighted, emphasizing that despite the number of notices dealt with in the order, a single Memorandum of Appeal suffices. This rule, post-amendment, clarifies the procedure for filing appeals. The judgment references a previous case, Eicher Motors Ltd., where a Larger Bench of the Tribunal concluded that there is no prohibition on passing consolidated orders by the adjudicating authority. Consequently, filing a single appeal against such an order is not irregular, even if it addresses multiple show cause notices. The Tribunal's ruling establishes that the impugned show cause notice lacks merit and is discharged based on the legal position elucidated in the judgment.This comprehensive analysis of the judgment elucidates the interpretation and application of Rule 6A of the CESTAT (Procedure) Rules in the context of filing appeals concerning multiple show cause notices. The reference to the precedent set by the Eicher Motors Ltd. case further solidifies the Tribunal's stance on the matter, providing clarity on the procedural requirements for appeals in such scenarios.
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