https://www.taxtmi.com/caselaws?id=80280 A joint appeal by a partnership firm and its partner was treated as maintainable where both penalties arose from the same transaction and were imposed by a single adjudication order. The Tribunal accepted that, in the absence of any procedural bar, the fact that the liability stemmed from one cause of action allowed a combined challenge rather than separate appeals. It also relied on the rationale underlying joint trial principles for persons accused of the same transaction. The appeal memorandum nevertheless had to be amended to reflect both the firm and the partner as appellants. en-us Wed, 08 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 17:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80280 A joint appeal by a partnership firm and its partner was treated as maintainable where both penalties arose from the same transaction and were imposed by a single adjudication order. The Tribunal accepted that, in the absence of any procedural bar, the fact that the liability stemmed from one cause of action allowed a combined challenge rather than separate appeals. It also relied on the rationale underlying joint trial principles for persons accused of the same transaction. The appeal memorandum nevertheless had to be amended to reflect both the firm and the partner as appellants. Case-Laws Central Excise Wed, 08 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80280