HINDUSTAN HOSIERY INDUSTRIES Vs. CCE

JUDGEMENT

(1.) SIX appeals are by M/s. Hindustan Hosiery Limited, the manufacturer, one by S. Chakravorty, General Manager and one by Anand Kejriwal, its Director, were argued before us today.

(2.) THE Commissioner's order adjudicated upon five notices issued to the manufacturer. All of them were issued on different dates in 1994 and 1995, and demanded duty on the yarn cleared by the manufacturer within the period not exceeding six months from the date of each notice.

(3.) THE representative of the appellant says that six appeals have been filed by the manufacturer because initially one appeal was filed and subsequently in accordance with the requirement of the registry that an appeal must be separately filed against each show cause notice, five appeals were again filed. It would then follow that one appeal is unnecessary, there have been six appeals and five show cause notices. It appears that Appeal E/1441/97 is unnecessary and it is accordingly dismissed. However, we have taken note of the submission of the representative of the appellant that separate paper books were not filed in support of the contentions and apply contends of this paper book to the other five appeals.