CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. I EXCISE APPEAL NO. 52040 OF 2024 (Arising out of Order-in-Original No. 01/Pr. Commr/C.Ex/BPL/2024-25 dated 28.06.2024 passed by the Principal Commissioner, CGST & Central Excise, Bhopal)

M/s. Sarco Roadlines Pvt. Ltd., .….Appellant A-5, Plot No. 87, Parking No. 01, Near Raghav Lodge, Transport Nagar, Gwalior (M.P.) - 452001 VERSUS Principal Commissioner, .....Respondent CGST & Central Excise, Bhopal 35-C, GST Bhawan, Administrative Area, Area Hills, Bhopal (M.P.) – 462 011 WITH EXCISE APPEAL NO. 52054 OF 2024 (Arising out of Order-in-Original No. 01/Pr. Commr/C.Ex/BPL/2024-25 dated 28.06.2024 passed by the Principal Commissioner, CGST & Central Excise, Bhopal)

Mushtaq Khokhar, .….Appellant Director of M/s. Sarco Roadlines Pvt. Ltd.

B.O. at Parking No. 01, Near Raghav Lodge, Transport Nagar, Gwalior, M.P. - 452001 VERSUS Principal Commissioner, .....Respondent CGST & Central Excise, Bhopal 35-C, GST Bhawan, Administrative Area, Area Hills, Bhopal (M.P.) – 462 011 APPEARANCE:

Shri Hukam Chand, Advocate for the Appellant Shri S.K. Ray, Authorized Representative for the Department CORAM:

HON’BLE MR. JUST