2011 (8) TMI 986

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..... r the Respondent. ORDER This miscellaneous application is filed by the applicant for impleading as one of the party in Appeal No. E/2586 of 2009, which has been filed by the Revenue. 2. Learned counsel appearing for the applicant submits that prayer in the appeal filed by the Revenue is for recovery of the amount from the applicant and he reads the said prayer, which is reproduced as below :- .....

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..... against Order-in-Appeal No. RS/77 to 79/SRT-I/2006 dated 15-6-2006. As far as provisions of Section 35B is concerned, the Revenue is the only party in this case and the aggrieved party or person can only appeal against the order of Commissioner (Appeals). In the appeal memorandum, in form EA3, Revenue has impleaded M/s. Rajan Prints as respondent and it is M/s. Rajan Prints to whom the notices ha .....

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