https://www.taxtmi.com/caselaws?id=221961 The Appellate Tribunal CESTAT MUMBAI ruled on the maintainability of an appeal filed by a partner in a firm who had not separately appealed against an adjudication order. The Tribunal held that the partner's signature on the firm's appeal did not constitute filing a separate appeal. As the partner did not file an individual appeal, the contention regarding penalties imposed on the partner was deemed unsustainable. Citing Section 35 of the Central Excise Act, the Tribunal emphasized the lack of a joint appeal by both the firm and the partner, leading to the dismissal of the appeal. en-us Thu, 29 Mar 2012 00:00:00 +0530 Wed, 14 Aug 2013 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221961 The Appellate Tribunal CESTAT MUMBAI ruled on the maintainability of an appeal filed by a partner in a firm who had not separately appealed against an adjudication order. The Tribunal held that the partner's signature on the firm's appeal did not constitute filing a separate appeal. As the partner did not file an individual appeal, the contention regarding penalties imposed on the partner was deemed unsustainable. Citing Section 35 of the Central Excise Act, the Tribunal emphasized the lack of a joint appeal by both the firm and the partner, leading to the dismissal of the appeal. Case-Laws Central Excise Thu, 29 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221961