2014 (8) TMI 1045

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....r : Shri S. J. Vyas, Advocate For the Respondent : Shri Govind Jha, A.R. ORDER Per : Mr. H. K. Thakur This stay application and appeal have been filed by the appellant with respect to OIA SRP-200-VAPI-2012-13 dated 09.01.2013. 2. Shri S.J. Vyas (Advocate) appearing on behalf of the appellant argued that amount confirmed in this appeal is Rs. 2,21,995/- and interest of Rs. 76,554/-. ....

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....the matter may be remanded back to the first appellate authority for deciding all the matters on merits as only one appeal is sufficient. 3. Shri Govind Jha, (AR) appearing on behalf of the Revenue defended the orders passed by the lower authorities. 4. Heard both sides and perused the case records. As the issue revolving around a narrow compass, therefore, after allowing the stay applicatio....

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....gainst the Order-in-Appeal, the appellants have submitted four appeals seeking stay in the present case. As regards the stay against the duty amount, he submits that in their own case, a stay order was passed by this Tribunal and the entire duty involved in that case was asked to be pre-deposited by them. 4. Learned DR appearing for the Revenue reiterates the findings of the lower authorities a....

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....ided under only one OIO and separate OIOs were not issued with respect of each show cause notice. In the present proceedings also only one OIO has been issued by the adjudicating authority against four show cause notices and the OIO has mentioned four numbers i.e. OIO No. 41 to 44. In view of the above observations, it is clear that more than one show cause notices decided under a single OIO filin....