https://www.taxtmi.com/caselaws?id=87831 Each show cause notice gives rise to a separate decision for appeal purposes, even where the adjudicating authority disposes of several notices through one composite order. The common form of the order does not change the independent character of the underlying decisions, so the number of appeals must match the number of show cause notices covered. Difficulty in apportioning a consolidated penalty was not accepted as a reason to file only one appeal, because that difficulty could be brought to the Tribunal's attention in the appeal papers and appropriate directions sought. en-us Wed, 22 Oct 1997 00:00:00 +0530 Tue, 13 Sep 2011 12:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87831 Each show cause notice gives rise to a separate decision for appeal purposes, even where the adjudicating authority disposes of several notices through one composite order. The common form of the order does not change the independent character of the underlying decisions, so the number of appeals must match the number of show cause notices covered. Difficulty in apportioning a consolidated penalty was not accepted as a reason to file only one appeal, because that difficulty could be brought to the Tribunal's attention in the appeal papers and appropriate directions sought. Case-Laws Central Excise Wed, 22 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87831