2024 (11) TMI 267

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issioner (Appeals) has set aside the assessment made by the department on enhanced value as per acceptance/admission by the importer/assessee/respondent. By way of these 4 Orders-in-Appeal, the learned Commissioner (Appeals) has disposed of the appeals filed by the importer/assessee/respondent namely M/s Century NF Casting in respect of the assessment of a total of 399 Bills of Entry (54, 74, 107 & 164 respectively), but the Revenue has filed only 4 appeals. Since the issue involved in all these appeals is identical and there is only one importer/assessee/respondent, therefore, all 4 appeals are taken up together for discussion and decision. For the sake of convenience, the facts of the Appeal No. C/60137/2023 are taken up as a lead case. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....porary import, LME prices etc under Rule 9 ibid as specified in the Table given herein below: S. No. S.O./O.I.O. No. O.I.O. date Differential Duty (Rs.) 1. SO/09/AC/RKS/PALWAL/2018-19 07.05.18 (for 9 BoE) 10,23,884/- 2. SO/14/AC/RKS/PALWAL/2018-19 06.07.18 (for 9 BoE) 15,55,396/- 3. SO/25/AC/SSC/PALWAL/2018-19 04.02.19 (for 11 BoE) 17,03,165/- 4. SO/26/AC/SSC/PALWAL/2018-19 04.02.19 (for 19 BoE) 27,43,275/- 5. SO/29/AC/SSC/PALWAL/2018-19 16.05.19 (for 6 BoE) 31,66,416/- Thereafter, the importer/assessee again filed the appeals before the learned Commissioner (Appeals), who vide the impugned orders dated 25.05.2022, allowed the appeals filed by the importer/assessee; hence the present appeals by the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the CESTAT, the High Court and the Supreme Court. In support of his submissions, the learned Counsel relied upon the following case-laws: * Commissioner of CGST & CE, Jammu vs. M/s Narbada Industries - CEA No. 10 of 2020, order passed by the High Court of Jammu & Kashmir on 23.05.2022 * CMR Nikkie India Pvt Ltd vs. Commissioner of Customs, Ahmedabad - 2021 (6) TMI 270 CESTAT Ahmedabad * Ekantika Copiers (P) Ltd vs. Collector of Central Excise - 1991 (3) TMI 164 CEGAT New Delhi (LB of 5 Judges) 4.3 He further submits that the department is wrongly justifying the maintainability of the present appeals by relying upon the Interim/Miscellaneous Order passed by the Principal Bench of the Tribunal in the case of CCE & CGST, Jaipur-I vs. Ce....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ions dealt with in the decision or order appealed against, it shall suffice for purposes of these rules that the appellant files one Memorandum of Appeal against the order or decision of the authority below, along with such number of copies thereof as provided in rule 9" Explanation - (1) In a case where the impugned 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 (and common appeals or joint appeals sh....