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2016 (5) TMI 783 - CESTAT NEW DELHI

2016 (5) TMI 783 - CESTAT NEW DELHI - 2016 (42) S.T.R. 26 (Tri. - Del.) - Defect 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 rel .....

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nce 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 - Diary No. Sr. No. 53155/201 .....

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sc. application, the appellant stated that it self-assessed the Bills of Entry by loading the value by 12.5% as per SVB Order 4-11-2013, although appeal against the said SVB order had been filed before Commissioner (Appeals). It also filed appeals in respect of 530 Bills of Entry self-assessed by it in accordance with SVB Order and the Commissioner (Appeals) vide Order-in-Appeal No. CC(A)Cus/403-932, dated 26-6-2015 rejected the same holding them to be devoid of merit and also on the ground of t .....

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