TaxTMI 
TaxTMI 
1994 (6) TMI 100
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....t of duty. 2. It was pointed out to the learned Counsel that inasmuch as the learned lower authority by a common order had disposed of the individual demands raised in terms of the 5 show cause notices, he should file 5 appeals. The learned Counsel at this stage pleaded that he would like to argue on this preliminary point as according to him inasmuch as there was only one order passed by the learned lower authority, they were required to file only one appeal in terms of Sections 35 and 35B of the Central Excises and Salt Act, 1944. The learned Counsel for the appellants referred us to the wording of Sections 35 and 35B. He pleaded that Sections 35 and 35B provide for appeal against an order or any order passed by the authorities sp....
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....his order showing the reference of the disposal as from 1-6 where 6 show cause notices have been issued. The learned Counsel pleaded that if the authority chooses to give the disposal number for each show cause notice in the reference number of the order then, then as many appeals as the numbers are indicated would be required to be filed. He further pleaded that a distinction will have to be made between cases where the show cause notices have been issued on account of a common issue and other cases and if the issue is one then the order disposing of all the show cause notices should be taken to be one order. 3. We observe that the learned lower authority has confirmed the demands raised in 5 show cause notices and he has given a c....
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....of Sections 35 and 35B are reproduced below : "Section 35 : (1) Any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a Collector of Central Excise, may appeal to the Collector of Central Excise (Appeals) (hereafter in this Chapter referred to as the Collector (Appeals) within three months from the date of the communication to him of such decision or order. Section 35B : (1) Any person aggrieved by any of the following orders may appeal to the Appellate Tribunal against such order - (a) a decision or order passed by the Collector of Central Excise as an adjudicating authority; (b) an order passed by the Collector (Appeals) under section 35A; (c)&ems....
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....rrived at after due consideration fall in the category of "order". Orders too, as the provisions of the Code reveal, fall into two classes, those against which the Code expressly allows an appeal, and those against which no appeal is permitted. It is, therefore, clear that in mentioning the "judgment" Section 419 refers to those which are dealt with Chapter 26 of the Code, i.e. where there is a conviction or acquittal of the accused or an order under Section 118 or Section 123(3) has been passed while the term "order" in the section refers to those orders against which an appeal is permitted." Further, it has been stated as under in Venkataramaiya's Law Lexicon and Legal Maxims 2nd edition :- "The word "order" is a well-known legal....
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....of requirements of a number of provisions in the two enactments authorities vested with quasi-judicial powers are called upon to pass a orders or take decisions. Before any order against any appellant is passed or any permission sought under the statute is denied or a claim made is turned down, the law requires the issue of a show cause notice by the authorities and an order results after due compliance with the requirements of the law for adjudication by the concerned competent authority. As conceded by the learned Counsel before us that pursuance to the issue of show cause notices the authority can pass an order on each of the show cause notices issued. We observe, it is left to the authority to pass one order compendiously covering a num....
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....ision and it is this order or a decision on a show cause notice which can be the subject matter of appeal. Dealing with a number of show cause notices compendiously be a common order does not mean that no separate order on each of the show cause notices exists. The common order passed can be taken to be incorporating orders on each of the show cause notices. In our view, therefore, it is the disposal of each show cause notices which gives rise to an order and it is an order on each of the show cause notices which are to be dealt with in a appeal. The very fact that there are separate show cause notices shows that lis is in the context of separate parameters and each of the issues reflected in the show cause notices will have to be decided i....