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2024 (3) TMI 463 - CESTAT NEW DELHINewly impleaded respondent - Impleading of the Jurisdictional Commissioner as another respondent alongwith Commissioner (Adjudication) - However, it was mentioned that the CESTAT Procedure Rules do not permit such impleadment. - HELD THAT:- Bare perusal of the aforesaid Rule 3 reveals that there is no curtailment as far as number of defendants/respondents to a particular ‘lis’ are concerned. No doubt in Rule 12 of CESTAT Procedure Rules, 1982, Principal Commissioner or the Commissioner is mentioned in singular but the Principal Commissioner or the Commissioner ‘concerned’ is also mentioned. Principal Commissioner of Commissionerate issuing show cause notice and Commissioner (adjudication) since are dealing with matter arising out of same transactions/series of act i.e. the same SCN, both are the concerned Principal Commissioner or Commissioner. Hence, we do not find any reason to deny impleadment of Principal Commissioner or the Commissioner of jurisdictional Commissionerate (which issued show cause notice) as another respondent alongwith Principal Commissioner or the Commissioner (Adjudication). The notification dated 31st March, 2022, as relied upon by respondent-assessee, it is observed that to have been for the purpose of adjudication, in case of multiple jurisdictions. We don’t find any restriction for impleading more than one respondent in the appeals filed. As a result, the request of the Department is hereby allowed. Learned DR is required to file amended cause title and also to get the notice of hearing served on the newly impleaded respondent.
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