CESTAT directed to consider appeal against original and addendum orders; parties to appear for further proceedings.

The High Court held that the CESTAT's refusal to adjudicate the appeal challenging the original order was vacated. The CESTAT was directed to consider the appeal against both the original and addendum orders. The parties were instructed to appear for further proceedings, ensuring all relevant issues raised in the appeal were addressed.

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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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