CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Customs Appeal No. 21561 of 2014 (Arising out of Order-in-Original (denovo) No.33/2013 (C.EX) (COMMR) dated 29.11.2013 passed by Commissioner of Central Excise, Customs & Service Tax, Tirupati)

Pr. Commissioner of Customs .. APPELLANT (Preventive)Tirupati - CGST

9/86 A, Behind West Church Compound, Amaravathi Nagar, M.R.Palli, Andhra Pradesh – 517 502.

VERSUS M/s Lord’s Securities Mint Ltd., .. RESPONDENT

100%EOU, IDA, Gajulamandyam, Renigunta Road, Tirupati, Andhra Pradesh -517 502.

APPEARANCE:

Shri A. Rangadham, Authorized Representatives for the Appellant.

None for the Respondent.

CORAM: HON’BLE Mr. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON’BLE Mr. ANGAD PRASAD, MEMBER (JUDICIAL)

FINAL ORDER No. A/30006/2026 Date of Hearing: 01.08.2025 Date of Decision: 09.01.2026 [ORDER PER: A.K. JYOTISHI]

Department has come in appeal against the Order-in-Original dated

29.11.2013, which has been passed by the Adjudicating Authority in denovo proceedings and wherein demand of customs duty and central excise duty amounts were confirmed and already paid was also appropriated along with penalty under Section 112(ii) of Cu