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Rule 6(A) requires filing separate appeals for each order-in-original. In a case involving multiple Bills of Entry, if a common order-in-appeal disposed of appeals covering 13 Bills of Entry, the Revenue is required to file 13 separate appeals challenging each Bill of Entry, which is an assessment order itself. The Tribunal held that the present single appeal filed by the Revenue against 13 Bills of Entry is not maintainable. The Revenue is directed to file 13 separate appeals if they wish to challenge the order, as per the interpretation of Rule 6(A) by the Ahmedabad Bench in CMR Nikkie India Pvt Ltd case.
Rule 6(A) requires filing separate appeals for each order-in-original. In a case involving multiple Bills of Entry, if a common order-in-appeal disposed of appeals covering 13 Bills of Entry, the Revenue is required to file 13 separate appeals challenging each Bill of Entry, which is an assessment order itself. The Tribunal held that the present single appeal filed by the Revenue against 13 Bills of Entry is not maintainable. The Revenue is directed to file 13 separate appeals if they wish to challenge the order, as per the interpretation of Rule 6(A) by the Ahmedabad Bench in CMR Nikkie India Pvt Ltd case.
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