2017 (3) TMI 1703

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..... e 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 ex .....

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..... riginal order of the Commissioner. Thereafter, an addendum order was issued adversely to the interest of the Appellant. Appeal challenging the original order and addendum order was carried to the Customs, Excise and Service Tax Appellate Tribunal (in short, CESTAT). Through the order impugned, the CESTAT had proceeded as if the Appellant does not challenge the initial order or the original order a .....

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..... dated 03.09.2015 by the CESTAT, we are of the opinion 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. 4. For the aforesaid reasons, we vacate the impugned final order of CESTAT issued on 04.11.2015 to the extent i .....

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