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TMI Blog2024 (11) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee is required to file numbers of appeals as many as numbers of order-in-original. But in the present cases, the Commissioner (Appeals) passed 4 orders-in-appeal disposed of the appeals covering a total of 399 Bills of Entry; therefore, as per Rule 6(A) ibid the Appellant-Revenue is required to file 399 appeals challenging each Bill of Entry which is an assessment order in itself. Ahmedabad Bench in the case of CMR Nikkie India Pvt Ltd [ 2021 (6) TMI 270 - CESTAT AHMEDABAD] has also interpreted Rule 6(A) and has held that the number of appeals which the department is required to file, will be equivalent to the number of Bills of Entry filed by the importer/assessee. Also in M/s Narbada Industries [ 2022 (5) TMI 1361 - JAMMU KASHMIR HIGH C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessment of a total of 399 Bills of Entry (54, 74, 107 164 respectively), but the Revenue has filed only 4 appeals. Since the issue involved in all these appeals is identical and there is only one importer/assessee/respondent, therefore, all 4 appeals are taken up together for discussion and decision. For the sake of convenience, the facts of the Appeal No. C/60137/2023 are taken up as a lead case. 2. Briefly stated facts of the case are that the importer/respondent M/s Century NF Casting had imported Aluminum Scrap of various grades. The importer/assessee/respondent filed total 399 Bills of Entry (54 Bills of Entry are a subject matter in Appeal No. C/60137/2023) for the different period on various dates at ICD Palwan, Haryana on s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 165/- 4. SO/26/AC/SSC/PALWAL/2018-19 04.02.19 (for 19 BoE) 27,43,275/- 5. SO/29/AC/SSC/PALWAL/2018-19 16.05.19 (for 6 BoE) 31,66,416/- Thereafter, the importer/assessee again filed the appeals before the learned Commissioner (Appeals), who vide the impugned orders dated 25.05.2022, allowed the appeals filed by the importer/assessee; hence the present appeals by the Revenue. 3. Heard both the parties and perused the material on record. 4.1 At the time of arguments, the learned Counsel for the respondent raises the preliminary objection regarding the maintainability of the one appeal filed by the Revenue against 54 Bills of Entry (only 4 appeals against a total of 399 Bills of Entry). He further submits that the importer/respondent had prefer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... piers (P) Ltd vs. Collector of Central Excise 1991 (3) TMI 164 CEGAT New Delhi (LB of 5 Judges) 4.3 He further submits that the department is wrongly justifying the maintainability of the present appeals by relying upon the Interim/Miscellaneous Order passed by the Principal Bench of the Tribunal in the case of CCE CGST, Jaipur-I vs. Century Metal Recycling Private Limited 2024 (3) TMI 1245 CESTAT New Delhi (in Appeal No. C/51976/2019) which is per incuriam as it fails to follow the decisions of various High Courts and the Supreme Court as well as the decision of the Larger Bench of the Tribunal in the case of Ekantika Copiers (P) Ltd (supra) and also fails to consider that the nature of the instructions issued by Ministry of Finance/CBIC t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed as per Rules 6 shall be as many as the number of the orders-in original to which the case relates in so far as the appellant is concerned. (2) In case an impugned order is in 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). 7. From the plain reading of the above rule, it is clear that in a case where there are numbers of Bills of Entry and for all Bills of Entry, if one common order-in-original is passed, then only one appeal is sufficient; however as per the Explanation of the Rule 6(A) ibid, it is clear that when more than one order-in-original are passed, then appellant or assessee is required to file numbers of appeals ..... X X X X Extracts X X X X X X X X Extracts X X X X
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