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Richemont India Pvt. Ltd. Versus C.C. (Import & General) , New Delhi

2016 (5) TMI 783 - CESTAT NEW DELHI

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 .....

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sessment 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 th .....

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rvice 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, intere .....

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resident and Shri R.K. Singh, Member (T) Shri R.M. Saxena, Advocate, for the Appellant. Shri Ranjan Khanna, AR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Registry issued a defect memo to the appellant asking it to file separat .....

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ntry 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 .....

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al hearing. The appellant filed appeal before CESTAT against the said Orders-in-Appeal dated 26-6-2015 in respect of which the above-mentioned defect memo was issued. 2. The appellant has contended that as all the Bills of Entry were assessed in .....

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judgment of the CESTAT in the case of Glyph International Ltd. v. C.C.E. & S. Tax - 2013-TIOL-1103-CESTAT-DEL-LB = 2013 (31) S.T.R. 430 (Tri.-LB). 3. Ld. AR for Revenue on the other hand has contended that as each Bill of Entry was assessed .....

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es, 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 ca .....

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