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Number of appeals required against single o-i-a


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?


You have to file single Appeal - as appeal is against OIA

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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