CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Central Excise Appeal No. 21562 of 2018 (Arising out of Order-in-Original No. MLR-EXCUS-000-COM-MS-04-

18-19 dated 13.06.2018 passed by the Commissioner of Central Excise & Central Tax, Mangaluru.)

M/s. Mangalore Refinery and Petrochemicals Limited, Appellant(s)

Bala Village, Kuthethoor, P.O. Via Katipalla, Mangaluru – 575 030.

VERSUS The Commissioner of Central Excise and Central Tax, 7^th Floor, Trade Centre, Respondent(s)

Bunts Hostel Road, Mangalore – 575 003.

APPEARANCE:

Mr. Ravi Raghavan and Mr. Nischal K.M., Advocates for the Appellant M r. P.R.V. Ramanan, Special Counsel (AR) for the Respondent CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL)

HON'BLE MR PULLELA NAGESWARA RAO, MEMBER (TECHNICAL)

Final Order No. 20031 /2026 DATE OF HEARING: 18.07.2025 DATE OF DECISION: 16.01.2026 PER : DR. D.M. MISRA This is an appeal filed against the Order-in-Original No.

MLR-EXCUS-000-COM-MS-04-18-19 dated 13.06.2018 passed by the Commissioner of Central Excise and Central Tax, Mangalore.

2. Briefly stated the facts of the case are that the appellant is engaged in the manufacture and clearance of petroleum products