TMI Blog2014 (9) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority to each of the composite orders, would suffice. - Diary Nos. 60250, 60253, 60337, 60341, 60598, 60685, 60738 & 60818/2013 - Interim Order Nos. 804-811/2013-C.R. - Dated:- 26-12-2013 - G. Raghuram, President and Shri Rakesh Kumar, Member (T) Shri J.K. Mittal, B.L. Narasimhan, Prashant Shukla Siddartha Tandon, Advocates, for the Appellant. Shri S.K. Panda, Jt. CDR, Sanjay Jain Rakesh Puri, DRs, for the Respondent. ORDER The several appeals were preferred against orders-in-original. Each of the adjudication orders were common orders passed 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 eac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. The legal position, prior to the introduction of Rule 6A was settled by the decision of the Larger Bench in Eicher Motors Limited v. Collector of Central Excise, Indore - 2000 (116) E.L.T. 306 (Tri.). Eicher Motors presented a factual scenario of a composite adjudication order passed by the Commissioner, with distinct numbers and in respect of plurality of show cause notices. The Larger Bench after analyses of precedents including of the Supreme Court overruled the majority opinion in Ekantika Copiers (P) Ltd. v. Collector - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f several show cause notices by way of a composite order, only one appeal need be filed. This is so irrespective of whether the composite order-in-original is given a single number or multiple numbers. However, where distinct numbers are given to a composite adjudication order, passed in respect of a several show cause notices, and against such adjudication order appeals are preferred to the Commissioner (Appeals), in such circumstances, as many appeals must be filed before this Tribunal as the number of orders-in-original to which the case relates, in so far as the appellant is concerned. This is a consequence of Explanation (1) to Rule 6A. 7. In the present matters, in respect of which this reference is preferred to the Bench, the subj ..... X X X X Extracts X X X X X X X X Extracts X X X X
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