9911796707
TMI Blog2016 (5) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... ugned order-in-appeal has been passed in respect of more than one orders-in-original, the Memoranda of Appeal shall be equal to the Orders-in-original to which the case relates. In the instant case, each Bill of Entry has to be deemed to be an assessment order i.e. order-in-original in respect of which the impugned orders in appeal were passed and therefore, the appellant has to file appeal in res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R) - Dated:- 5-10-2015 - G. Raghuram, President and Shri R.K. Singh, Member (T) Shri R.M. Saxena, Advocate, for the Appellant. Shri Ranjan Khanna, AR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Registry issued a defect memo to the appellant asking it to file separate appeal in respect of each Bill of Entry and also pay Court fee. In response thereto, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned defect memo was issued. 2. The appellant has contended that as all the Bills of Entry were assessed in pursuance of the SVB Order dated 4-11-2013 only one appeal is required to be filed in respect of all 530 Bs/E. As regards the Court fee it argued that as there is no confirmation of demand, interest and penalty, no Court fee is payable and cited the judgment of the CESTAT in the case of G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . order-in-original in respect of which the impugned orders in appeal were passed and therefore, the appellant has to file appeal in respect of each Bill of Entry. 5. As regards the payment of registration fee we find that CESTAT in the case of Glyph International Ltd. v. C.C.E. S. Tax (supra) after discussing the issue has clearly held that Section 86(6) of Finance Act, 1994 restricts chargi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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