https://www.taxtmi.com/caselaws?id=48702 The Tribunal, by majority decision, held that when the Collector (Appeals) issues a common order disposing of multiple appeals, the appellant is required to file separate appeals for each order-in-original. This decision was based on the interpretation of Section 35B of the Central Excises and Salt Act, 1944, and the procedural requirements for tax appeals. A dissenting opinion argued in favor of allowing a single appeal, citing precedents and statutory interpretation, but the majority view prevailed, emphasizing the need for individual appeals for each original order contested. en-us Fri, 22 Mar 1991 00:00:00 +0530 Mon, 06 Nov 2023 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48702 The Tribunal, by majority decision, held that when the Collector (Appeals) issues a common order disposing of multiple appeals, the appellant is required to file separate appeals for each order-in-original. This decision was based on the interpretation of Section 35B of the Central Excises and Salt Act, 1944, and the procedural requirements for tax appeals. A dissenting opinion argued in favor of allowing a single appeal, citing precedents and statutory interpretation, but the majority view prevailed, emphasizing the need for individual appeals for each original order contested. Case-Laws Central Excise Fri, 22 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48702