PRINCIPAL COMMISSIONER OF CUSTOMS Vs. BSNL LTD.

JUDGEMENT

(1.) The Commissioner of Customs, Central Excise and Service Tax, Meerut has preferred this appeal against the order dated 8-3-2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) [2017 (6) G.S.T.L. 345 (Tri.-All.)].

(2.) The appeal was admitted on the following two substantial questions of law:-

(3.) Notice was issued to the respondent and was deemed to be served upon it but as none had put in appearance the Court directed the appeal to proceed ex parte against it.