https://www.taxtmi.com/caselaws?id=166216 A composite appeal against five separate assessment orders was not legally correct, but dismissal of the appeal as a nullity was improper. Under Section 35P(2) of the Central Excises and Salt Act, the appropriate course was to let the appellant choose either to file separate appeals for each assessment order with the required court fee and formalities, or to confine the existing appeal to one assessment order. The matter was remitted to the Appellate Collector for further action on that basis, and the appeal was to be decided on merits without reference to limitation in light of the remand. en-us Tue, 03 May 1983 00:00:00 +0530 Fri, 29 Aug 2014 11:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166216 A composite appeal against five separate assessment orders was not legally correct, but dismissal of the appeal as a nullity was improper. Under Section 35P(2) of the Central Excises and Salt Act, the appropriate course was to let the appellant choose either to file separate appeals for each assessment order with the required court fee and formalities, or to confine the existing appeal to one assessment order. The matter was remitted to the Appellate Collector for further action on that basis, and the appeal was to be decided on merits without reference to limitation in light of the remand. Case-Laws Central Excise Tue, 03 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166216