2014 (9) TMI 863

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....ssed in respect of multiple show cause notices. Registry has raised an objection that each of the appellant's must file as many appeals as distinct numbers given to each composite orders-in-original. The core question therefore is whether provisions of Rules 6A, incorporated into the CESTAT (Procedure) Rules, 1982, by an amendment w.e.f. 13-5-1999, requires separate appeals being filed. The validity of the office objection is referred to us for judicial resolution. 2. To the extent relevant and material, Rule 6A reads : "The number of appeals to be filed. - Notwithstanding the number of show cause notices, price lists, classification lists, bills of entry, shipping bills, refund claims/demands, letters or declarations dealt with ....

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....ector - 1991 (56) E.L.T. 350 (Tri.) and another decision of this Tribunal in M.I. Metal Sections (P) Ltd. v. Collector - 1994 (74) E.L.T. 868 (Tri.) and concluded that one appeal to the Tribunal would suffice where there is one impugned order irrespective of the number of show cause notices; that there is no bar in the relevant legislations or in the rules mandating multiple appeals being filed against composite orders passed pursuant to separate show cause notices; and that the amendment to CESTAT Procedure) Rules w.e.f. 13-5-1999, with the introduction of Rule 6A, has no retrospective effect and would not be applicable to the factual matrix presented in Eicher Motors Limited. This decision of the Larger Bench was followed in Escorts Limit....