9911796707
TMI Blog2021 (6) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... cision is given then only one appeal will be sufficient. However, as per explanation to the said rule it is clear that when more than one Order-in-Original was passed assessee is required to file number of appeals as many as numbers of Orders-in-Original. In the present case there is no single order covering 84 bills of entry was passed but the 84 bills of entry itself were challenged by filing 84 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... als filed by the appellant against 84 Bills of Entry were disposed of. The registry has pointed out the defect that the appellant is required to file 84 appeals since in the form of Order-in -Original 85 bills of entry were challenged. 2. Shri Paritosh Gupta, Learned Counsel appearing on behalf of the appellant submits that as per Rule 6A of CESTAT Procedure Rules, 1982, the appellant is requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication Diary No-10055 of 2020 order dated 28.02.2020 4. We have heard both the sides and perused the records. In this order we have to decide only the preliminary issue that in the given facts whether one appeal is sufficient or appellant is required to file 84 appeals. In this regard the relevant Rule 6A of CESTAT Procedure Rules 1982 is reproduced below. RULE[6A. The number of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of more than one person, each aggrieved person will be required to file a separate appeal (and common appeals or joint appeals shall not be entertained).] 4.1 From the plain reading of the above rule it is clear that in case there are number of bills of entry but for all the Bills of Entry if one order or decision is given then only one appeal will be sufficient. However, as per expla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 numbers. Accordingly, 13 appeals are required to be filed. The appellant is directed to file 12 more appeals 5. As regard the reliance placed by Learned Counsel in case of Eicher Motors Limited, the facts of that case is different from the facts of the present case. Therefore, the ratio of Eicher Motors shall not apply to this case. Accordingly we direct the appellant to file 83 more app ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
