TMI Blog2017 (3) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... tioned. On this ground alone, the respondent wants the appeal to be held as non-maintainable - The title of the appeal mentions "M/a L.R. Sharma". M/a is short form of Messers, i.e. plural of Mr (Mister). Normally it is used for addressing a firm, association of persons, a partnership. Viewed with these facts we find there is no reason to hold the appeal as non-maintainable on this ground. We h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal filed by the Revenue. Learned Counsel for the applicant submitted that the appeal filed by the Department against the original order dated 20/04/2012 of the Commissioner of Service Tax, New Delhi is not maintainable as the party impleaded is L.R. Sharma instead of partnership firm M/s L.R. Sharma Co. since the case and adjudication is against the partnership firm by name M/s L.R. Sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is mentioned as M/s L.R. Sharma with the correct address of the respondent. Hence, there is no ground for dismissing the appeal as non-maintainable on this account. 3. We have heard both the sides and perused the appeal records. We note that as pointed out by the learned Counsel for the appellant partnership firm and partner are different for legal treatment. However, we note that in the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of persons, a partnership. Viewed with these facts we find there is no reason to hold the appeal as non-maintainable on this ground. The appellant's details like address etc. has been correctly mentioned in the appeal. The case laws referred to by the applicant do not help the plea of the applicant in view of the facts narrated above. 4. Another miscellaneous application No. 50081 of 2016 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth the sides and perused the appeal records. For the reasons stated in the application, we find merit in the prayer made by the applicant for early listing and hearing of the case. Accordingly, we allow the miscellaneous application for early hearing and direct the Registry to list the matter at the earliest for final disposal. (Pronounced in the open court on 08/02/2017.) - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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