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    <title>2006 (8) TMI 469 - CESTAT, NEW DELHI</title>
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    <description>Where a judicial or quasi-judicial authority issues one compendious order disposing of multiple show cause notices, a single appeal is maintainable against that composite order. The number of notices is immaterial when the impugned decision is one order, and a later procedural amendment was noted as reinforcing that position. A reference on alleged conflict with smaller-Bench decisions was found unnecessary because the Larger Bench view prevails. The practical effect is that, unless the statute or rules expressly require separate appeals, one appellate challenge is sufficient for one composite adjudication.</description>
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      <title>2006 (8) TMI 469 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=120417</link>
      <description>Where a judicial or quasi-judicial authority issues one compendious order disposing of multiple show cause notices, a single appeal is maintainable against that composite order. The number of notices is immaterial when the impugned decision is one order, and a later procedural amendment was noted as reinforcing that position. A reference on alleged conflict with smaller-Bench decisions was found unnecessary because the Larger Bench view prevails. The practical effect is that, unless the statute or rules expressly require separate appeals, one appellate challenge is sufficient for one composite adjudication.</description>
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