CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Excise Appeal No. 21561 of 2015 (Arising out of Order-in-Original No.HYD-EXCUS-001-COM-032-14-15 dated 18.03.2015 passed by Commissioner of Customs, Central Excise & Service Tax, Hyderabad)

Commissioner of Central Excise .. APPELLANT Hyderabad - I Kendriya Shulk Bhavan, L.B. Stadium Road, Basheerbagh, Hyderabad, Telangana – 500 004.

VERSUS Gloster Cables Ltd., .. RESPONDENT Unit – 1, Survey No. 310/e, Nh-7, Kallakai Village, Toopran Mandal, Telangana – 502 319.

APPEARANCE:

Shri K. Raji Reddy, Authorized Representative for the Appellant.

Ms. P. Rosi Reddy, Advocate for the Respondent.

CORAM: HON’BLE Mr. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON’BLE Mr. ANGAD PRASAD, MEMBER (JUDICIAL)

FINAL ORDER No. A/30029/2026 Date of Hearing: 20.08.2025 Date of Decision: 16.01.2026 [ORDER PER: ANGAD PRASAD]

This appeal has been filed by Department against the impugned order Order-in-Original No. HYD-EXCUS-001-COM-032-14-15 dated 18.03.2015, passed by Commissioner of Customs, Central Excise & Service Tax, Hyderabad.

2. The fact, in brief, respondent M/s Gloster Cables Ltd., were manufacturing various industrial cables an