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2015 (2) TMI 462 - CESTAT MUMBAIMaintainability of appeal - Refund claim of SAD in terms of Notification 102/2007-Cus dated 14/07/2007 - Held that:- four appeals were dismissed on the ground that there is no power vested to the Commissioner (Appeals) to review his own order considering that the Revenue has filed four separate appeals against Orders-in-Original and not against order of the Commissioner (Appeals). The Revenue has followed the direction of the Commissioner (Appeals) and filed four appeals. It clearly appears from the impugned order that four appeals before the Commissioner (Appeals) were filed against Orders-in-Original only and not against the Commissioner (Appeals) order. Therefore the Commissioner (Appeals) gravely erred in giving the said findings which is against the fact appearing on record. As per the submission of the respondent I am of the view that monetary limit will apply only in case the order has passed on merit. In the present case the impugned order was not passed on merit. Therefore the appeals are maintainable. As regard time bar, the Revenue in the first round had filed consolidated appeal against four Orders-in-Original, all the four orders-in-original were in challenged. It is only technical requirement to file four numbers of appeals. Therefore in these facts and circumstances, it can not be said that there is delay in filing in the appeal. - Matter remanded back - Appeal disposed of.
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