Single appeal maintainable against a composite order disposing of multiple show cause notices under the procedural rules.

Rule 6A of the CESTAT (Procedure) Rules, as amended, permits one memorandum of appeal even where the impugned order disposes of multiple show cause notices or allied proceedings. A consolidated adjudication order is not, by itself, a ground to insist on separate appeals. The procedural objection that distinct appeals were required was rejected, and a single appeal against the composite order was held sufficient.

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Issues: Whether a single memorandum of appeal is maintainable against an order disposing of more than one show cause notice.

Analysis: Rule 6A of the CESTAT (Procedure) Rules, as amended by Notification No. 1/CEGAT/99 dated 13/05/1999, expressly provides that notwithstanding the number of show cause notices or allied proceedings dealt with in the impugned order, one memorandum of appeal is sufficient. The Tribunal relied on the settled position that there is no bar to consolidated orders by the adjudicating or first appellate authority and that a single appeal cannot be treated as irregular merely because the order covers more than one show cause notice.

Conclusion: The objection that separate appeals were required was rejected, and one appeal against the order was held to be sufficient.

Ratio Decidendi: Where a single order disposes of multiple show cause notices, one appeal is maintainable if the applicable procedural rule so permits, and the appeal cannot be rejected merely for want of separate appeals.

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