TMI Blog2019 (5) TMI 1816X X X X Extracts X X X X X X X X Extracts X X X X ..... rect address of the petitioner. Another important aspect of the matter is that the petitioner has also challenged the same order passed by the Commissioner, Customs Central Excise (Appeals), Jaipur dated 23-2-2015 before the same revisional authority. This is substantiated from the notice of hearing received by the communication dated 13-12-2017 received by the petitioner informing that his revision petition has been accepted and listed wherein on the top of the said letter reference number was mentioned - The revisional authority was therefore, required to decide both the revision petitions together after notice to petitioner on his correct address. Matter remanded back to the revisional authority for clubbing the revision Petitions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard No. 26, Sikar, Rajasthan-332001 whereas the correct address of the petitioner is Mahesh Kumar Sharma S/o Bhagirath Sharma C/o Dr. Rajesh Sharma Pioneer Hospital Near Tapariya Bagichi Station Road, Sikar (Raj.). It is this address which the petitioner has given in original by the appellate authority in the order dated 24-2-2015 and challenged before the revisional authority. 3. Learned Counsel argued that the order aforesaid was not only challenged by the petitioner but was also challenged by the revenue in separate revision petition. The revisional authority ought to have therefore decided both the revision applications together. Learned Counsel in support of his arguments relied on the case of Municipal Corporation of Delhi Ors. v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also challenged the same order passed by the Commissioner, Customs Central Excise (Appeals), Jaipur dated 23-2-2015 before the same revisional authority. This is substantiated from the notice of hearing received by the communication dated 13-12-2017 received by the petitioner informing that his revision petition has been accepted and listed wherein on the top of the said letter reference number was mentioned. It is always advisable, nay necessary, to decide the cross-appeal/cross-revision together, separately filed against the common order, if both the assessee and the revenue are aggrieved by different parts thereof. In that event, the appellate/revisional authority would be in a better position to appreciate the rival submissions and p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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