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    <title>2010 (2) TMI 674 - BEFORE THE TEXTILES COMMITTEE CESS APPELLATE TRIBUNAL</title>
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    <description>Under Rule 7(1) of the Textiles Committee (Appeal to the Tribunal) Rules, 1976, each appeal had to be accompanied by the relevant notice of demand, so a single composite appeal against distinct demand notices for different periods was not maintainable. Rule 8 was also held unavailable where the demand was based on the appellant&#039;s own returns and the record showed prior awareness of the demand, so the complaint of absence of opportunity failed. The Tribunal therefore rejected the procedural objections and upheld the demand notices in principle, resulting in dismissal of the appeal.</description>
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      <title>2010 (2) TMI 674 - BEFORE THE TEXTILES COMMITTEE CESS APPELLATE TRIBUNAL</title>
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      <description>Under Rule 7(1) of the Textiles Committee (Appeal to the Tribunal) Rules, 1976, each appeal had to be accompanied by the relevant notice of demand, so a single composite appeal against distinct demand notices for different periods was not maintainable. Rule 8 was also held unavailable where the demand was based on the appellant&#039;s own returns and the record showed prior awareness of the demand, so the complaint of absence of opportunity failed. The Tribunal therefore rejected the procedural objections and upheld the demand notices in principle, resulting in dismissal of the appeal.</description>
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