https://www.taxtmi.com/caselaws?id=107334 An appeal by a partner against the Commissioner (Appeals)' order was not maintainable where the partner was not an appellant before that authority and the firm's own appeal had already been withdrawn and dismissed. The appellate order was passed in the firm's appeal and contained only observations on the partner's penalty; it did not determine any adjudication against the partner in those proceedings. As the firm was no longer aggrieved after withdrawal of its appeal, the partner could not independently challenge the order on that footing. en-us Tue, 01 Oct 2002 00:00:00 +0530 Wed, 21 Mar 2012 16:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107334 An appeal by a partner against the Commissioner (Appeals)' order was not maintainable where the partner was not an appellant before that authority and the firm's own appeal had already been withdrawn and dismissed. The appellate order was passed in the firm's appeal and contained only observations on the partner's penalty; it did not determine any adjudication against the partner in those proceedings. As the firm was no longer aggrieved after withdrawal of its appeal, the partner could not independently challenge the order on that footing. Case-Laws Central Excise Tue, 01 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107334