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2017 (3) TMI 1703 - HC - Service TaxValidity of addendum order - the penalty and other actions taken through the addendum order were set aside in so far as it was against the interest of the Appellant. This was also done on the premise that the original order was not under attack - Held that - The Appeal before the CESTAT ought to have been considered also as against the original order issued by the Commissioner. We do not see that this is a case of abandonment of the appeal against the original order, by the BSNL. The impugned final order of CESTAT issued on 04.11.2015 to the extent it refuses to adjudicate the Appeal filed by the Appellant challenging the original order issued by the Commissioner - the CESTAT will list that Appeal for consideration on merits in so far as it relates to challenge against the final order issued by the Commissioner.
Issues:
1. Interpretation of appeal challenging original and addendum orders before CESTAT. Analysis: The High Court heard a petition under Section 35-G of the Central Excise Act, 1944, where the Appellant-BSNL challenged an adverse order and an addendum order issued subsequently. The CESTAT had treated the appeal as if the Appellant was only aggrieved by the addendum order, not the original order. The High Court observed that the grounds of appeal raised before the CESTAT clearly questioned the correctness of the Commissioner's original order as well. It was noted that the Appeal before the CESTAT should have been considered against both the original and addendum orders, and there was no abandonment of the appeal against the original order by the BSNL. The High Court held that the CESTAT's final order, which refused to adjudicate the Appeal challenging the original order, was vacated. The CESTAT was directed to list the Appeal for consideration on its merits concerning the challenge against the final order issued by the Commissioner. The parties were instructed to appear before the CESTAT on a specified date for further proceedings. The High Court's decision aimed to ensure that the Appeal filed by the Appellant was adequately considered in light of both the original and addendum orders, emphasizing the importance of addressing all relevant issues raised in the appeal memorandum before the CESTAT.
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