2017 (1) TMI 694

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....d that a preliminary was raised by the Department that the appeals are not maintainable as the appellant had filed only two appeals against the common OIA passed by the Commissioner(Appeals) although there were four Orders-in-Original. That this is against the procedure prescribed in Rule 6 for filing of appeals before the Tribunal. The appellant thereafter has filed appeal Nos.C/31128/2016 and C/31129/2016 along with application for condondation of delay. It was submitted by the learned counsel appearing for the appellant that there was art omission to file as many number of appeals corresponding to the number of Orders-in-Original and therefore as the issue was already contained in the appeals filed as Nos.C/564/2009 and C/565/2009, he so....

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....ited the same in favour of Chief Accounts Officer, Customs, Hyderabad. The Bills of Entry were finally assessed on 24/04/2005 and differential duties were demanded on the ground that the appellant had failed to produce installation certificate. The appellant was of the view that they are entitled to the concessional duty as per the notification and therefore challenged the assessments up to the Tribunal. The Tribunal vide Final Orders No. 715 & 716/2008 dt 17/06/2008 held that the appellants are eligible for concessional duty and therefore not liable to pay the differential duty and allowed the appeal with consequential reliefs. 5. Thereafter the appellant filed a refund application claiming refund of enchased Bank Guarantees. The Refund....