https://www.taxtmi.com/caselaws?id=186654 Where the memorandum of appeal and its verification disclose a joint appeal by a firm and its partner, the appellate authority must treat the filing accordingly and not proceed as if only the firm appealed. The Tribunal noted that the appeal specifically challenged the penalty imposed on the partner and that a prior decision had accepted the maintainability of a joint appeal by a firm and its partners. The matter therefore had to be remanded for fresh disposal after correcting the cause title to include the partner as co-appellant and after granting a reasonable opportunity of hearing. en-us Wed, 22 Oct 2003 00:00:00 +0530 Mon, 26 Sep 2016 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186654 Where the memorandum of appeal and its verification disclose a joint appeal by a firm and its partner, the appellate authority must treat the filing accordingly and not proceed as if only the firm appealed. The Tribunal noted that the appeal specifically challenged the penalty imposed on the partner and that a prior decision had accepted the maintainability of a joint appeal by a firm and its partners. The matter therefore had to be remanded for fresh disposal after correcting the cause title to include the partner as co-appellant and after granting a reasonable opportunity of hearing. Case-Laws Central Excise Wed, 22 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186654