2021 (6) TMI 270

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....hri Sanjiv Kikner, Superintendent (AR) for the respondent ORDER RAMESH NAIR The brief facts of the case, only on the preliminary issue that only one appeal or multiple appeals to be filed, are that the appellant filed one appeal against one Order-in-Appeal whereby, the 84 appeals filed by the appellant against 84 Bills of Entry were disposed of. The registry has pointed out the defect tha....

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....refore, the appellant is required to file 84 appeals. He submits that this very same issue has been considered by this very bench and held that numbers of appeals should be according to the number of Bills of Entry. He placed reliance on the following judgment: • Do Best Infoway Application Diary No-10055 of 2020 order dated 28.02.2020 4. We have heard both the sides and perused th....

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.... order -in-appeal has been passed with reference to more than one orders- in-original, the Memoranda of Appeal filed as per Rules 6 shall be as many as the number of the orders-in -original to which the case relates in so far as the appellant is concerned. (2)In case an impugned order is in respect of more than one person, each aggrieved person will be required to file a separate appeal (....

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.... has been considered by this tribunal in the case of Do Best Infoway (Supra) wherein this tribunal has passed the following order. "The Registry has issued a defect memo raising a defect that appellant has filed only one appeal whereas the order-in-original in the form of Bills of Entry are in 13 numbers. Accordingly, 13 appeals are required to be filed. The appellant is directed to file ....