https://www.taxtmi.com/caselaws?id=112606 An appeal by a director was held not maintainable because he was not a co-appellant in the company's appeal before the Commissioner (Appeals) and had not filed any separate appeal against the original adjudication order. Merely signing the memo of appeal on behalf of the company did not make him an appellant in his individual capacity. The principle applicable to a joint appeal by a firm and its partner was found inapplicable, as no joint appeal had been filed by the company and the director. Relief against the appellate order could not be sought by a person who had not challenged the original order before the appellate authority. en-us Fri, 03 Sep 2004 00:00:00 +0530 Mon, 30 Apr 2012 18:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112606 An appeal by a director was held not maintainable because he was not a co-appellant in the company's appeal before the Commissioner (Appeals) and had not filed any separate appeal against the original adjudication order. Merely signing the memo of appeal on behalf of the company did not make him an appellant in his individual capacity. The principle applicable to a joint appeal by a firm and its partner was found inapplicable, as no joint appeal had been filed by the company and the director. Relief against the appellate order could not be sought by a person who had not challenged the original order before the appellate authority. Case-Laws Central Excise Fri, 03 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112606