https://www.taxtmi.com/caselaws?id=118596 Departmental appeal against a common adjudication order was not maintainable where no appeal had been filed against the person in whose favour the demand had been dropped and the order had already attained finality. The review direction contemplated appeals against all affected persons, and the department could not pursue connected penalty relief against another respondent on the basis of the same disputed liability when the primary demand issue had become final. An attempted amendment of the cause-title to substitute the other entity as respondent did not cure the defect because there was no proper appeal against the person whose liability was directly in issue. en-us Thu, 10 Aug 2006 00:00:00 +0530 Fri, 19 Dec 2025 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118596 Departmental appeal against a common adjudication order was not maintainable where no appeal had been filed against the person in whose favour the demand had been dropped and the order had already attained finality. The review direction contemplated appeals against all affected persons, and the department could not pursue connected penalty relief against another respondent on the basis of the same disputed liability when the primary demand issue had become final. An attempted amendment of the cause-title to substitute the other entity as respondent did not cure the defect because there was no proper appeal against the person whose liability was directly in issue. Case-Laws Central Excise Thu, 10 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118596