https://www.taxtmi.com/caselaws?id=122373 An aggrieved person must file a separate appeal before the first appellate authority against an adjudication order imposing penalty; absent such an appeal, the order attains finality and cannot be challenged for the first time before the Tribunal. On the record, only the company had appealed before the Commissioner (Appeals), while the penalised appellant had not filed any independent appeal, and the claim that the earlier filing was composite was not accepted. The penalty challenge was therefore held not maintainable and was not entertained. en-us Tue, 29 May 2007 00:00:00 +0530 Mon, 13 Aug 2012 12:56:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122373 An aggrieved person must file a separate appeal before the first appellate authority against an adjudication order imposing penalty; absent such an appeal, the order attains finality and cannot be challenged for the first time before the Tribunal. On the record, only the company had appealed before the Commissioner (Appeals), while the penalised appellant had not filed any independent appeal, and the claim that the earlier filing was composite was not accepted. The penalty challenge was therefore held not maintainable and was not entertained. Case-Laws Central Excise Tue, 29 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122373