2017 (4) TMI 28

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....espondent. ORDER The above appeal filed by department came up for hearing as per the published list. 2. At the time of hearing the ld. Counsel Shri Y. Sreenvasa Reddy appearing for the respondent strongly argued that the appeal filed by department is not maintainable. He explained that the show cause notice was issued to five persons i.e. two firms and 3 individuals. After adjudication the....

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....up, it was submitted by the department that they have received report from Commissioner, Visakhapatnam that the other persons need not be impleaded in the appeal because as per Rule 6(2) of CESTAT Procedure Rules, a single appeal has to be filed by each aggrieved person and the department being the aggrieved persons, only one appeal to be filed. This indeed is wrong perception of Rule 6(2) of the ....