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2013 (6) TMI 365 - CESTAT NEW DELHIAppeal before Commissioner (Appeals) - Co-applicants - Commissioner (Appeals) vide his order dated 31.3.2010 has rejected the present appeal on the ground of not maintainability by observing that vide order in appeal dated 31.3.2010 he has already set aside the impugned order while allowing the appeal of M/s Ravindra Kumar Agarwal and as such, inasmuch as the impugned order is already set aside by him and has become non-est, he has rejected the present appeal as not maintainable. Held that:- The applicant in the Miscellaneous Application filed by Asha Agarwal is given liberty to air her grievances before Commissioner (Appeals) by way of filing application before Commissioner (Appeals). Appellate authority shall also examine the facts while deciding the miscellaneous application that whether any separate appeal was filed against the order in appeal by Asha Agarwal. The appeal was required to be filed by her when order was issued to Sarita Agarwal separately. - matter restored back to commissioner (Appeals)
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