CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 2 Central Excise Appeal No. 20131 of 2017 (Arising out of Order-in-Original No. BLR-EX-CUS-004-COM-20-2016-17 dated 26.10.2016 passed by the Commissioner of Central Excise & Service Tax, Bangalore – IV Commissionerate, Bengaluru.)

M/s. Model Infra Corporation Pvt. Ltd.

Survey No. 104, Majara Hasahalli, Doddaballapur, Karnataka – 561 203. ……….Appellant(s)

VERSUS Commissioner of Central Excise & Service Tax, Bangalore – IV Commissionerate, Ground Floor, H.M.T Bhavan, Ganganagara, Bangalore – 560 032. ……..Respondent(s)

APPEARANCE:

Mr. B. N. Gururaj, Advocate for the Appellant.

Mr. Rajashekar. B. N. N, Superintendent (AR) for the Respondent.

CORAM:

Hon'ble Mr. P.A. Augustian, Member (Judicial)

Hon'ble Mr. Pullela Nageswara Rao, Member (Technical)

Final Order No. 20025 /2026 Date of Hearing: 06.10.2025 Date of Decision: 09.01.2026 PER: P.A. AUGUSTIAN This appeal is filed by M/s. Model Infra Corporation Pvt. Ltd.

against Order-in-Original No. BLR-EX-CUS-004-COM-20-2016-17 dated 26.10.2016 passed by the Commissioner of Central Excise & Service, Bangalore.

2. The issue in the present appeal is regarding demand / reco