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2014 (8) TMI 438 - CESTAT AHMEDABADNumber of appeal where 4 SCN were issued but only 1 order passed against all SCN - four appeals were filed by the appellant but the Commissioner (Appeals) has decided only one appeal - Held that:- 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 - 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 - Following decision of Sun Pharmaceutical Industries Limited vs. CCE, Vapi [2013 (6) TMI-632-CESTAT-AHM] - decided in favour of assessee.
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