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    <title>2024 (11) TMI 411 - CESTAT CHANDIGARH</title>
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    <description>Where a common order-in-appeal covers multiple independent assessment orders, each Bill of Entry must be challenged by a separate appeal under Rule 6A of the CESTAT Procedure Rules, 1982. The Tribunal treated each Bill of Entry assessment as a distinct assessment order and held that the appeal requirement follows the number of such assessments, not aggregation across them. The Revenue&#039;s single appeal against seven Bills of Entry was therefore not maintainable, and separate appeals were required.</description>
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    <pubDate>Thu, 18 Jul 2024 00:00:00 +0530</pubDate>
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      <title>2024 (11) TMI 411 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=761425</link>
      <description>Where a common order-in-appeal covers multiple independent assessment orders, each Bill of Entry must be challenged by a separate appeal under Rule 6A of the CESTAT Procedure Rules, 1982. The Tribunal treated each Bill of Entry assessment as a distinct assessment order and held that the appeal requirement follows the number of such assessments, not aggregation across them. The Revenue&#039;s single appeal against seven Bills of Entry was therefore not maintainable, and separate appeals were required.</description>
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      <pubDate>Thu, 18 Jul 2024 00:00:00 +0530</pubDate>
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