CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Customs Appeal No. 21699 of 2015 (Arising out of Order-in-Appeal No.VIZ-CUSTM-000-APP-009 & 010-15-16 dated

28.04.2015 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam)

M/s Paschal Form Work (I) Pvt Ltd., .. APPELLANT S.No.208-1&2, Bayyavaram Village, Anakapalli, Andhra Pradesh – 530 031.

VERSUS Commissioner of Customs .. RESPONDENT Visakhapatnam - Customs Customs House, Port Area, Visakhapatnam, Andhra Pradesh – 530 035.

AND Customs Appeal No. 21698 of 2015 (Arising out of Order-in-Appeal No.VIZ-CUSTM-000-APP-009 & 010-15-16 dated

28.04.2015 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Visakhapatnam)

Shri Eldo Vargese, General Manager .. APPELLANT Plot No.901, Road No.46, Jubilee Hills, Hyderabad, Telangana – 500 033.

VERSUS Commissioner of Customs .. RESPONDENT Visakhapatnam - Customs Customs House, Port Area, Visakhapatnam, Andhra Pradesh – 530 035.

APPEARANCE:

Ms Nandita Reddy, Advocate for the Appellant.

Shri B. Subhas Chandra Bose & Shri B. Sangameshwar Rao, Authorized Representatives for the Respondent.

CORAM: HON’BLE Mr. A.K.