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2016 (5) TMI 783 - AT - Service TaxDefect memo - Asked to file separate appeal in respect of each Bill of Entry and pay Court fees for each assessment - Held that:- as per Rule 6A of CESTAT (Procedure) Rules, 1982 it has been clarified [in the Explanation (1)] that in a case where the impugned 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 respect of each Bill of Entry. As regards the payment of registration fee it is found that CESTAT in the case of Glyph International Ltd. v. C.C.E. & S. Tax [2013 (8) TMI 17 - CESTAT NEW DELHI] after discussing the issue has clearly held that Section 86(6) of Finance Act, 1994 restricts charging of fees on appeals involving demand of Service Tax, interest or levy of penalty only. Provisions of sub-section (6) of Section 129A of the Customs Act are pari materia Section 86(6) of the Finance Act, 1994. As in the present case there is no involvement of any demand of Custom duty, interest or levy of penalty, therefore, no registration (Court) fee is payable by the appellant. - Defect memo and miscellaneous application disposed of
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