(1.) THESE three Misc. applications are for joining the applicant as a party to Appeal No. E/2318/06 -SM. The main contention of the counsel appearing for the appellants is that the appeal filed by Shri Madan Babu Kesarwani, if allowed, may affect the applicants rights. It is also their submission that their several outstanding amounts may be affected if the appeal of Shri Madan Babu Kesarwani is allowed.
(2.) THE Counsel Shri S.N. Ojha, who appears for Madan Babu Kesarwani submits that the applicants are not at all affected in the absence of any grievance. Their coming in appeal does not arise. He draws my attention to Rule 12 of the (CEGAT) Procedure Rules, which clearly indicates that if no order is passed against current applicants, no appeal lies.
(3.) THE learned DR leaves it to the Bench. It is the contention of the Counsel for the appellant that in the ground of appeal they had taken a ground that the current appellant has no right to file appeal.