2017 (4) TMI 28

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..... ved persons. It does not relieve the appellant from impleading all the respondents/necessary parties to the appeal - As necessary parties are not impleaded and the appeal is filed only against one person, although in the appeal grounds the prayer is to set aside the order passed against all five persons, I find that the appeal is not maintainable due to the above discussed defect of not impleading .....

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..... the impugned order and thereby set aside the demand, interest and penalty raised against all five persons. The present appeal is filed by department against only one person that i.e. M/s. Balaji Steel Industries, Visakhapatnam. The other four persons are not impleaded as respondents in the appeal. Though the department has challenged the setting aside of impugned order dropping of demand against .....

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..... original by the aggrieved persons. It does not relieve the appellant from impleading all the respondents/necessary parties to the appeal. Though the defect was pointed out, the department has not taken any interest to rectify the defect even after granting adjournment. Further, the report filed by the Commissioner, Visakhapatnam also shows that they have no intention to rectify the defect. 4. .....

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