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2017 (3) TMI 20 - CESTAT NEW DELHIMaintainability of the appeal - Held that: - We note that as pointed out by the learned Counsel for the appellant partnership firm and partner are different for legal treatment - In the title of the appeal, the respondent name is mentioned as "M/s L.R. Sharma". The full title of M/s “L.R. Sharma” & Co. is not mentioned. On this ground alone, the respondent wants the appeal to be held as non-maintainable - The title of the appeal mentions "M/a L.R. Sharma". M/a is short form of Messers, i.e. plural of Mr (Mister). Normally it is used for addressing a firm, association of persons, a partnership. Viewed with these facts we find there is no reason to hold the appeal as non-maintainable on this ground. We have heard the learned AR who agrees that the amount involved is substantial and the matter can be taken up for early disposal - We find merit in the prayer made by the applicant for early listing and hearing of the case - Appeal allowed.
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