CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. I Excise Appeal No. 87778 of 2016 &

Excise Cross Objection No. 91075 of 2017 (Arising out of Order-in-Appeal No. PK/27 & 28/RGD/2016 dated 29.08.2016 passed by the Commissioner of Central Excise (Appeals), Mumbai-II)

Shri Ved Prakash Bansal .… Appellant

21/7, Divya Darshan, Jagdusha Golibar Road, Ghatkopar (W), Mumbai – 400 086 Versus Commissioner of Central Excise, Raigad …. Respondent Kendriya Utpad Shulka Bhavan, Plot No. 1, Sector-17, Kandeshwar, New Panvel – 410 206 WITH Excise Appeal No. 87779 of 2016 &

Excise Cross Objection No. 91072 of 2017 (Arising out of Order-in-Appeal No. PK/27 & 28/RGD/2016 dated 29.08.2016 passed by the Commissioner of Central Excise (Appeals), Mumbai-II)

Riddhi Iron & Steel Pvt. Ltd. .… Appellant C/o Shri Ved Prakash Bansal

21/7, Divya Darshan, Jagdusha Golibar Road, Ghatkopar (W), Mumbai – 400 086 Versus Commissioner of Central Excise, Raigad …. Respondent Kendriya Utpad Shulka Bhavan, Plot No. 1, Sector-17, Kandeshwar, New Panvel – 410 206 APPEARANCE:

Shri Shailesh P. Sheth, Advocate for the Appellants Shri Ranjan Kumar, Authorized Representative for the Respondent CORAM: