https://www.taxtmi.com/caselaws?id=111069 Where adjudication is made against a firm, the appeal must be filed in the firm's own name because the firm is the entity against which the order operates. An appeal presented only by a partner in his personal capacity is not maintainable when no personal penalty or adverse order has been passed against him. On the facts, the show cause notice and order-in-original were issued against the firm, while the appeal was filed in the individual name of a partner/managing partner. The dismissal of the appeal by the Commissioner (Appeals) was therefore upheld as valid. en-us Thu, 25 Sep 2003 00:00:00 +0530 Fri, 20 Apr 2012 11:40:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111069 Where adjudication is made against a firm, the appeal must be filed in the firm's own name because the firm is the entity against which the order operates. An appeal presented only by a partner in his personal capacity is not maintainable when no personal penalty or adverse order has been passed against him. On the facts, the show cause notice and order-in-original were issued against the firm, while the appeal was filed in the individual name of a partner/managing partner. The dismissal of the appeal by the Commissioner (Appeals) was therefore upheld as valid. Case-Laws Central Excise Thu, 25 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111069