Number of appeals required against single o-i-a

This query is : Resolved

Radhakrishnan K.V. (Querist)
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27 July 2018 Two appeal petitions filed by my client against 2 separate O-I-O were disposed by a single O-I-A by CCE (Appeals). Is it mandatory to file 2 separate appeals before CESTAT against the O-I-A? If so under what provision?

Nilesh

Nilesh (Expert)
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03 August 2018 You have to file single Appeal - as appeal is against OIA

Radhakrishnan K.V.

Radhakrishnan K.V. (Querist)
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04 August 2018 Thank you very much Sir. I also believe so. But the registry of CESTAT, Bengaluru has issued defect memo directing me to file 2 separate Appeals for the O-I-O (2nos) even though a single O-I-A was passed covering the 2 O-I-O. How can I convince him that a single Appeal will do. Is there any provision in the law to substantiate your (and my) view? Please share.

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Asha Kanta Sharma

Asha Kanta Sharma

(Expert)
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09 August 2024 In the context of appeals under the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) jurisdiction, the issue of whether to file separate appeals or a single appeal when multiple orders-in-original (O-I-O) are disposed of in a single order-in-appeal (O-I-A) can indeed be complex. Here’s a detailed explanation of the legal provisions and practical steps you might consider:

### **Legal Framework and Provisions**

1. **Provisions for Filing Appeals:**
- **Section 86 of the Finance Act, 1994:** This section deals with the appeal process to CESTAT and mentions that an appeal can be filed against the order of the Commissioner (Appeals).
- **Section 35B of the Central Excise Act, 1944:** This provision is applicable for appeals against orders passed by the Commissioner (Appeals) in excise matters.

2. **Single vs. Multiple Appeals:**
- **Single O-I-A Covering Multiple O-I-O:** When a single order-in-appeal disposes of multiple orders-in-original, it generally addresses all issues and findings contained in the O-I-Os. In theory, a single appeal to CESTAT against this composite O-I-A should be sufficient, as the O-I-A is a comprehensive decision on the multiple O-I-Os.

3. **CESTAT Rules and Practice:**
- **CESTAT Procedure:** According to the procedure followed by CESTAT, when a single order-in-appeal covers multiple orders-in-original, it is often practical to file a single appeal against the O-I-A. However, the practice may vary based on the specific facts and circumstances of each case, and how the appeals are framed.

4. **Judicial Precedents:**
- **Case Law and Precedents:** Courts and CESTAT have often allowed a single appeal against a consolidated order-in-appeal. You may refer to past decisions where a single appeal was entertained for multiple orders-in-original disposed of by a single order-in-appeal.

### **Steps to Address the Issue**

1. **Refer to CESTAT’s Rules and Circulars:**
- **Check CESTAT Rules:** Look into the specific rules and procedures of CESTAT regarding the filing of appeals. The CESTAT (Procedure) Rules, 1982, and any subsequent amendments or circulars may provide guidance on how appeals should be filed in cases involving multiple orders-in-original.

2. **Provide Legal References:**
- **Cite Relevant Legal Provisions:** Use the relevant provisions from the Finance Act, 1994, or Central Excise Act, 1944, and CESTAT’s procedural rules to argue that a single appeal is permissible. You may also refer to any case laws or judicial precedents that support filing a single appeal in similar situations.

3. **File a Formal Representation:**
- **Submit a Representation to the Registry:** Draft a formal representation explaining why a single appeal should be accepted. Include references to legal provisions and precedents that support your position.

4. **Seek Legal Counsel:**
- **Consult with a Senior Advocate:** If the issue persists, consider consulting a senior advocate or legal expert specializing in indirect tax matters for additional guidance and assistance in filing your appeal.

### **Sample Representation Draft**

**To,
The Registrar,
Customs, Excise, and Service Tax Appellate Tribunal,
Bengaluru**

**Subject: Clarification on Filing of Single Appeal for Consolidated O-I-A**

**Dear Sir/Madam,**

I am writing in reference to the defect memo issued regarding our appeal submissions. Our client has filed appeals against two separate orders-in-original (O-I-O) which were disposed of by a single order-in-appeal (O-I-A).

As per the provisions of Section 86 of the Finance Act, 1994 and relevant case law, we believe that a single appeal against the composite O-I-A is sufficient and in accordance with the procedural rules. The consolidated O-I-A addresses the findings of both O-I-Os, and a single appeal should be competent to challenge the entirety of the O-I-A.

We kindly request a review of the defect memo in light of the aforementioned provisions and case law. We have attached relevant legal references and precedents supporting this position.

Thank you for your consideration.

**Yours sincerely,
[Your Name]
[Your Firm’s Name]**

### **Conclusion**

The CESTAT registry’s requirement for separate appeals may be based on standard procedures or a cautious approach. However, substantiate your position with legal provisions and procedural rules to argue that a single appeal is valid and appropriate in this context.