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2010 (2) TMI 674 - BEFORE THE TEXTILES COMMITTEE CESS APPELLATE TRIBUNALClubbing of Demand Notice - The Demand Notices are based on the returns filed by the appellants and, therefore, Rule 8 cannot be invoked in this case - The appellants has argued that no opportunity was given and, therefore it de hors the rule and as such the Demand Notices are not sustainable under law. Appeal cannot be filed against more than one Demand Notice - Each appeal has to be filed against one Demand Notice as per Rule 7(1) of the Textiles Committee (Appeal to the Tribunal) Rules, 1976 and so the clubbing of Demand Notices in one appeal is contrary to the Rule and as such not maintainable - The Order dated 20-12-2007 of this Tribunal in TCA No. 69/2004 will have no application in this appeal as Rule 8 is not applicable to this appeal - There is no merit in the appeal - Hence, the appeal is dismissed
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