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    <title>1999 (12) TMI 87 - CEGAT, NEW DELHI</title>
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    <description>Where an adjudicating or appellate authority passes one consolidated order disposing of multiple show cause notices, a single composite appeal is maintainable before the Tribunal. The appeal right under Section 35B of the Central Excise Act, 1944 attaches to the impugned order, and in the absence of an express statutory bar there is no requirement to file separate appeals for each notice. The Tribunal noted that the character of a consolidated order does not change merely because it covers several notices, and treated the later insertion of Rule 6A of the CEGAT (Procedure) Rules, 1982 as confirming that position.</description>
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    <pubDate>Fri, 24 Dec 1999 00:00:00 +0530</pubDate>
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      <title>1999 (12) TMI 87 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=48758</link>
      <description>Where an adjudicating or appellate authority passes one consolidated order disposing of multiple show cause notices, a single composite appeal is maintainable before the Tribunal. The appeal right under Section 35B of the Central Excise Act, 1944 attaches to the impugned order, and in the absence of an express statutory bar there is no requirement to file separate appeals for each notice. The Tribunal noted that the character of a consolidated order does not change merely because it covers several notices, and treated the later insertion of Rule 6A of the CEGAT (Procedure) Rules, 1982 as confirming that position.</description>
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      <pubDate>Fri, 24 Dec 1999 00:00:00 +0530</pubDate>
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