CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Excise Appeal No. 40623 of 2021 (Arising out of Order-in-Original No. MDU-CEX-COM-02/2021 dated 26.04.2021 passed by Commissioner of CGST & Central Excise, Central Revenue Buildings, Bibikulam, Madurai – 625

002)

Commissioner of GST and Central Excise ...Respondent Madurai Commissionerate, Central Revenue Buildings, Bibikulam, Madurai – 625 002.

Versus The Ramco Cements Limited ...Appellant Ramasamy Raja Nagar, Virudhunagar, Tamil Nadu – 626 204.

APPEARANCE:

For the Appellant : Ms. O.M. Reena, Authorized Representative For the Respondent : Mr. R. Parthasarathy, Consultant CORAM:

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

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

FINAL ORDER No. 40023 / 2026 DATE OF HEARING : 27.11.2025 DATE OF DECISION : 08.01.2026 Per Mr. VASA SESHAGIRI RAO The present appeal has been filed by the Commissioner of Central GST & Central Excise, Madurai against Order-in-Original No. MDU-CEX-COM-02-2021 dated 26.04.2021 (‘Impugned Order’ for short) passed by the Commissioner of Central Excise, Madurai, whereby proceedings initiated against M/s. The Ramco Cements Limited (formerl