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2019 (4) TMI 948 - CESTAT MUMBAIScope of the order - Order in appeal was common for several parties - tribunal has set aside the order in case of two parties - Appellants in the present case have claimed that since the appeals of two of the co-noticees have been allowed and the impugned order of Commissioner (Appeal) has been set aside, there appeal should also be allowed as the impugned order has been set aside. - Held that:- Though the argument advanced by the Counsel for appellants look attractive but is without any substance. The scope of order of the appellate authority is limited to the appeal under consideration. The order of appellate authority cannot be held to have decided the appeal which was not under consideration before the bench then - the order of the Commissioner (Appeal), [impugned order], to the extent of appellants before that bench is set aside, and not the entire order. It may happen in case where there are multiple noticees, few may not chose to challenge the order passed against by them. In case the order is set aside in respect of those who have filed the appeal is set aside then it will not imply that relief has been granted to the all the noticees. Jurisdiction - power of Additional Director DRI to issue SCN - Held that:- The issue is decided in the case of SUNIL GUPTA VERSUS UNION OF INDIA AND OTHERS [2014 (12) TMI 151 - BOMBAY HIGH COURT] - decided against appellant. There are no merits in the contentions raised by the appellants in their appeal or during the course of arguments - appeal dismissed - decided against appellant.
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