CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Excise Appeal No. 59874 of 2013 [Arising out of Order-in-Original No. 29/LDH/2013 dated 08.07.2013 passed by the Commissioner of Central Excise, Ludhiana]

M/s Superfine Knitters, ……Appellant C-5, Phase V, Focal Point, Near Kay Jay Forge, Ludhiana, Punjab 141010 (Old Address; 269, Industrial Area A, Ludhiana, Punjab

141003) VERSUS Commissioner of Central Excise and ……Respondent Service Tax, Ludhiana GST Bhawan, F Block, Rishi Nagar, Ludhiana, Punjab 141001 APPEARANCE:

Shri Sudeep Singh Bhangoo, Advocate for the Appellant Shri Anurag Kumar and Shri Goverdhan Dass Bansal, Authorized Representatives for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60042/2026 DATE OF HEARING:13.01.2026 DATE OF DECISION:13.01.2026 S.S.GARG:

The present appeal is directed against the impugned order dated 08.07.2013 passed by the Commissioner of Central Excise, Ludhiana, whereby, the learned Commissioner has confirmed the demand of excise duty amounting to Rs. 59,79,077/- under Section 11A of Central Excise Act along with interest in terms