2016 (5) TMI 783

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....vocate, 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 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 appel....

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....n pursuance of the SVB Order dated 4-11-2013 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). ....

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....e appellant has to file appeal in respect of each Bill of Entry. 5. As regards the payment of registration fee we find that CESTAT in the case of Glyph International Ltd. v. C.C.E. & S. Tax (supra) after discussing the issue has clearly held that Section 86(6) of Finance Act, 1994 restricts charging of fees on appeals involving demand of Service Tax, interest or levy of penalty only. Provi....