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2013 (4) TMI 157 - AT - Central ExciseDemanding duty from the firm and penalties were imposed on the firm & partner both - Appellant signed the appeal memo filed by the firm & no separate appeal - Held that:- In the present case the facts are different aswe find that before the Commissioner (Appeals) there was no joint appeal filed by the firm as well as partner. As per the provisions of Section 35 of the Central excise Act – any person aggrieved by any decision or order passed under this Act by a Central Excise Officer, lower in rank than a Commissioner of Central Excise, may appeal to Commissioner (Appeals) within 60 days from the date of communication to him of such decision or order. From reading of the above provisions, it is clear that any person aggrieved by the order passed by the adjudicating authority has to file appeal - In the present case, no appeal has been filed by the present appellant before the Commissioner (Appeals) - The appeal filed by the firm cannot be considered as joint appeal, as the appeal is filed only by the firm and name of the appellant had not mentioned in the appeal memo as appellant - In these circumstances, we find that the present appeal is not maintainable. Appeal is dismissed in favour of Revenue.
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