Appeal to Set Aside Order-in-Original Rejected by Appellate Tribunal: Order Already Merged

The appeal seeking to set aside the Order-in-Original passed by the Commissioner (Appeals) was rejected by the Appellate Tribunal CESTAT, New Delhi as it had actually been passed by the Additional Commissioner of Central Excise and had already merged with the order-in-appeal. The appeal was deemed not maintainable and was rejected.

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The Appellate Tribunal CESTAT, New Delhi rejected the appeal as the appellants sought setting aside of the Order-in-Original passed by the Commissioner (Appeals), but it was actually passed by the Additional Commissioner of Central Excise and stood merged with the order-in-appeal. The appeal was deemed not maintainable and was rejected.

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