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Case Law Details

Case Name : Reckon Diagnostics P Ltd Vs C.C.E. & S.T.-Vadodara-I (CESTAT Ahmedabad)
Appeal Number : Excise Appeal No. 11858 of 2013-DB
Date of Judgement/Order : 03/07/2023
Related Assessment Year :
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Reckon Diagnostics P Ltd Vs C.C.E. & S.T.-Vadodara-I (CESTAT Ahmedabad)

The case of Reckon Diagnostics P Ltd Vs C.C.E. & S.T.-Vadodara-I decided by the CESTAT Ahmedabad raises an interesting point of law: whether a single appeal filed against an order bearing more than one order number is valid or not. This article delves into the case to offer a detailed analysis, shedding light on the arguments presented by both sides and what the ruling means for similar cases in the future.

Background: Reckon Diagnostics P Ltd filed an appeal against an original order which had two separate order numbers. The Learned Commissioner (Appeals) partially upheld one of the demands but dismissed the other. The reason cited was that the appellant had filed only one appeal against the original order, even though it had two order numbers.

Legal Precedents: During the course of the appeal, several previous judgments were cited. Most notably:

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