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2014 (8) TMI 1045 - CESTAT AHMEDABADOne Order-in-Original decided the four show cause notices by a single order - Held that:- In the present proceedings 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 in Sun Pharmaceuticals vs. CCE, Vapi [2013 (6) TMI-632-CESTAT-AHM], it is clear that more than one show cause notices decided under a single OIO filing of one appeal is sufficient. Accordingly, the impugned order dated 09.01.2013, passed by the first appellate authority is set-aside and the matter is remanded back to the first appellate authority to decide the issue involved in these proceedings on merits.
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