2017 (11) TMI 729

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..... , Advocates   Respondent Through: Mr. Amit Bansal and Mr. Akhil Kulshreshta, Advocates   O R D E R 1. This appeal is directed against the order dated 25th January 2017 passed by the Customs, Excise & Service Tax Appellate Tribunal ('CESTAT'). The said impugned order was passed in an appeal filed by the Appellant against the order dated 25th June 2015 passed by the Commissioner of Cust .....

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..... peal' passed by the Commissioner of Central Excise whereas it is in fact an order in original passed by the Commissioner of Customs. Secondly, the CESTAT appears to have overlooked the fact that clause (iii) of the second proviso to Section 129A of the Act applies only to the orders which form the subject matter of clauses (b), (c) or (d) of Section 129 A (1) of the Act. In the present case, the a .....

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