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TMI Blog2019 (12) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue is that the instructions issued by CBEC were applicable to the cases where duty dispute was less than 10 lakhs if the dispute was in respect of Customs duty - HELD THAT:- The demand was raised in respect of bill of entry dated 22-9-2014 to the tune of around 2.4 lakhs. Further demand of Customs duty of around 4.8 lakhs was in respect of bill of entry dated 11-11-2013. Demand of Customs duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, Member (T) Shri Anupam Kumar Tiwari, Authorised Representative, for the Appellant. Shri Anil Kumar Dixit, Advocate, for the Respondent. ORDER I have heard the Miscellaneous Application. The contention of Revenue is that the instructions issued by CBEC were applicable to the cases where duty dispute was less than ₹ 10 lakhs if the dispute was in respect of Customs duty. They have subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of bill of entry dated 11-6-2014 and demand of Customs duty of around ₹ 2.3 lakhs was in respect of bill of entry dated 23-7-2014. Sine Five different bills of entry were involved Revenue should have filed five different appeals before this Tribunal however they filed only one Appeal Bearing No. C/71268/2018. Therefore the said appeal was treated to be appeal against only one bill o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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