CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Excise Appeal Nos. 41697 and 41698 of 2017 (Arising out of Order-in-Original No. 19&20/2017 (Commissioner-CE) dated 29.03.2017 passed by Commissioner of Central Excise, No. 1, Foulks Compound, Anai Road, Salem – 636

001)

M/s. Seshasayee Paper and Boards Ltd. ...Appellant Pallipalayam, Cauvery RS (PO), Erode – 638 007.

Versus Commissioner of GST and Central Excise ...Respondent Salem Commissionerate, No. 1, Foulks Compound, Anai Road, Salem – 636 001. APPEARANCE:

For the Appellant : Mr. Shiva Kumar G., Advocate For the Respondent : Mr. M. Selvakumar, Authorised Representative CORAM:

HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL)

HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)

FINAL ORDER Nos. 40021-40022 / 2026 DATE OF HEARING : 18.08.2025 DATE OF DECISION : 08.01.2026 Per Mr. VASA SESHAGIRI RAO The present appeals have been filed by M/s.

Seshasayee Paper & Boards Limited (hereinafter referred to as “the Appellant” or “SPB”), assailing Order-in-Original Nos. 19/2017 & 20/2017 both dated 29.03.2017 (hereinafter referred to as “the Impugned Orders”), whereby the Commissioner of Central Excise, Salem confir