Composite appeal maintainable against one consolidated excise order disposing of multiple show cause notices.

Where an adjudicating or appellate authority passes one consolidated order disposing of multiple show cause notices, a single composite appeal is maintainable before the Tribunal. The appeal right under Section 35B of the Central Excise Act, 1944 attaches to the impugned order, and in the absence of an express statutory bar there is no requirement to file separate appeals for each notice. The Tribunal noted that the character of a consolidated order does not change merely because it covers several notices, and treated the later insertion of Rule 6A of the CEGAT (Procedure) Rules, 1982 as confirming that position.

---

---

Issues: Whether a single appeal to the Tribunal is maintainable against one composite order of adjudication or first appeal disposing of multiple show cause notices.

Analysis: The appeal right under Section 35B of the Central Excise Act, 1944 is conferred against the order passed by the authority below. The absence of any express statutory bar requiring a separate appeal for each show cause notice meant that a compendious order could be challenged by one composite appeal. The Tribunal noted that earlier authorities taking the contrary view treated the individual notices as separate lis, but held that where the adjudicating or appellate authority has passed one consolidated order, the nature of the order does not change merely because it deals with several notices. The later insertion of Rule 6A of the CEGAT (Procedure) Rules, 1982 was viewed as confirming this position.

Conclusion: A single appeal is sufficient and maintainable against one consolidated order dealing with multiple show cause notices; the contrary view was overruled.

Final Conclusion: The reference was answered by holding that multiplicity of show cause notices does not by itself require multiplicity of appeals where the impugned order is a single consolidated decision.

Ratio Decidendi: In the absence of an express statutory prohibition, a consolidated adjudication or appellate order disposing of multiple show cause notices may be challenged by one composite appeal before the Tribunal.

---