2013 (10) TMI 449

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....ocate For the Respondent: Shri K. Sivakumar, A.R. ORDER Per : Mr. H.K. Thakur; This stay petition and appeal has been filed by the appellant against Order-in-Appeal Nos. SRP/102/DMN/2013-14 dated 12.06.2013 and No. SRP/24/Stay/DMN/2013-14 dated 11.04.2013. The Order-in-Appeal dated 11.04.2013 is a stay order where Commissioner (Appeals) has held that the show cause notice dated 01.12.2....

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.... appeal for both the show cause notices was filed before the Commissioner (Appeals) under the impression that only one appeal can be filed against one order in original. He relied upon the decision of this very Bench in the case of Ganesh Polychem Limited vs. CCE & S.T., Vapi in appeal No. E/11250/2013 wherein it is held that for one order in original only one appeal is required to be filed. 3.....

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....hat appellant should have filed two separate appeals for both the show cause notices for which a common order in original was issued. In this case, it is observed that appellant has rightly relied upon the judgment of this very Bench in the case of Ganesh Polychem Limited vs. CCE & S.T., Vapi under order No. M/12712/WZB/AHD/2013 dated 17.06.2013, in which the judgment in the case of Sun Pharmaceut....

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....ppeals against one order in original. 5. In view of the above, the view taken by Commissioner (Appeals) that separate appeals were required to be filed by the assessee is not correct. Since the issue on merits has been decided in favour of the appellant, the Order-in-Appeal dated 12.06.2013 is to be considered as has been passed for both the show cause notices issued to the appellant and adjudi....