2016 (5) TMI 783

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....njan 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 separate appeal in respect of each Bill of Entry and also pay Court fee. In response thereto, the appellant filed this miscellaneous application on 28-8-2015. During hearing of the misc. application, the appellant stated that it self-assessed the Bil....

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....3 only one appeal is required to be filed in respect of all 530 Bs/E. As regards the Court fee it argued that as there is no confirmation of demand, interest and penalty, no Court fee is payable and cited the 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 han....