https://www.taxtmi.com/caselaws?id=761148 CESTAT Chandigarh dismissed Revenue's single appeal challenging 93 Bills of Entry as not maintainable. The tribunal held that under Rule 6(A) of CESTAT Procedure Rules, 1982, when multiple assessment orders exist, separate appeals must be filed for each order. Although Commissioner (Appeals) passed one common order disposing appeals for all 93 Bills of Entry, Revenue was required to file 93 separate appeals since each Bill of Entry constitutes a distinct assessment order. The tribunal relied on precedents establishing that number of appeals must equal number of Bills of Entry, with each representing separate cause of action requiring individual consideration for monetary thresholds. en-us Thu, 18 Jul 2024 00:00:00 +0530 Wed, 06 Nov 2024 08:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761148 CESTAT Chandigarh dismissed Revenue's single appeal challenging 93 Bills of Entry as not maintainable. The tribunal held that under Rule 6(A) of CESTAT Procedure Rules, 1982, when multiple assessment orders exist, separate appeals must be filed for each order. Although Commissioner (Appeals) passed one common order disposing appeals for all 93 Bills of Entry, Revenue was required to file 93 separate appeals since each Bill of Entry constitutes a distinct assessment order. The tribunal relied on precedents establishing that number of appeals must equal number of Bills of Entry, with each representing separate cause of action requiring individual consideration for monetary thresholds. Case-Laws Customs Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761148