CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 1 Central Excise Appeal No. 22542 of 2014 (Arising out of Order-in-Original No. 25/2014 dated 03.05.2014 passed by the Commissioner of Central Excise, Bangalore I Commissionerate, Bangalore.)

M/s. Onco Therapies Pvt. Ltd., Plot No. 284/B, BJLR Industrial Area, Jigani Hobli, Anekal Taluk, Bangalore – 562 103. .........Appellant(s)

VERSUS Commissioner of Central Excise, Bangalore-I, C.R.Building, Queen’s Road, Bangalore – 560 001. ......Respondent(s)

WITH (1). Central Excise Appeal No. 20754 of 2016 (M/s. Mylan Laboratories Ltd. (Formerly known as M/s. Onco Therapies Ltd.)

(Arising out of Order-in-Original No. BLR-EXCUS-001-

PRCOM-MVK-30-15-16 dated 22.02.2016 passed by the Commissioner of Central Excise, Bengaluru.)

(2). Central Excise Appeal No. 21634 of 2016 (M/s. Mylan Laboratories Ltd.-OTL(Formally M/s.

Onco Therapies Ltd.)

(Arising out of Order-in-Appeal No. 88/2016-CE dated

26.07.2016 passed by the Commissioner of Central Excise (Appeals-I), Bangalore.)

(3). Central Excise Appeal No. 21635 of 2016 (M/s. Mylan Laboratories Ltd.-BLD.(Formally M/s.

Agila Specialities Pvt. Ltd.)

(Arising out of Order-in-Appeal No. 89-92/2016-CE dated 26.07.2016 passed by the Commissioner of Central Excise (Appeals-I), Bengaluru.)

(4). Central Excise Appeal No. 21636 of 2016 (M/s. Mylan Laboratories Ltd.-BLD.(Formally M/s.

Agila Specialities Pvt. Ltd.)

(Arising out of Order-in-Appeal No. 82-85/2016-CE dated 22.07.2016 passed by the Commissioner of Central Excise (Appeals-I), Bangalore.)

(5). Central Excise Appeal No. 21637 of 2016 (M/s. Mylan Laboratories Ltd.-SPD(Formally M/s.

Agila Specialities Pvt. Ltd.)

(Arising out of Order-in-Appeal No. 82-85/2016-CE dated 22.07.2016 passed by the Commissioner of Central Excise (Appeals-I), Bangalore.)

(6). Central Excise Appeal No. 21638 of 2016 (M/s. Mylan Laboratories Ltd.-SPD(Formally M/s.

Agila Specialities Pvt. Ltd.)

(Arising out of Order-in-Appeal No. 82-85/2016-CE dated 22.07.2016 passed by the Commissioner of Central Excise (Appeals-I), Bangalore.)

(7). Central Excise Appeal No. 21639 of 2016 (M/s. Mylan Laboratories Ltd.-BLD.(Formally M/s.

Agila Specialities Pvt. Ltd.)

(Arising out of Order-in-Appeal No. 82-85/2016-CE dated 22.07.2016 passed by the Commissioner of Central Excise (Appeals-I), Bangalore.)

(8). Central Excise Appeal No. 21640 of 2016 (M/s. Mylan Laboratories Ltd.-SPD(Formally M/s.

Agila Specialities Pvt. Ltd.)

Arising out of Order-in-Appeal No. 89-92/2016-CE dated

26.07.2016 passed by the Commissioner of Central Excise (Appeals-I), Bengaluru.)

(9). Central Excise Appeal No. 21641 of 2016 (M/s. Mylan Laboratories Ltd.-SPD(Formally M/s.

Agila Specialities Pvt. Ltd.)

Arising out of Order-in-Appeal No. 89-92/2016-CE dated

26.07.2016 passed by the Commissioner of Central Excise (Appeals-I), Bengaluru.)

(10). Central Excise Appeal No. 21642 of 2016 (M/s. Mylan Laboratories Ltd.-SFF(Formally M/s.

Agila Specialities Pvt. Ltd.)

(Arising out of Order-in-Appeal No. 89-92/2016-CE dated 26.07.2016 passed by the Commissioner of Central Excise (Appeals-I), Bengaluru.)

APPEARANCE:

Mr. Ravikumar Yanamandra, Company Employee for the Appellant Mr. M. Sreekanth, Assistant Commissioner (AR) for the Respondent CORAM: HON'BLE DR. D.M. MISRA, MEMBER (JUDICIAL)

HON'BLE MR PULLELA NAGESWARA RAO, MEMBER (TECHNICAL Final Order Nos. 20035 to 20045 /2026 DATE OF HEARING: 21.07.2025 DATE OF DECISION: 20.01.2026 DR. D.M. MISRA These appeals are filed against the respective Orders-in-

Original/Orders-in-Appeal passed by the Commissioner of Central Excise / Commissioner of Central Excise (Appeals), Bangalore.

2. Briefly stated the facts of the case are that the appellant an 100% EOU, is engaged in the manufacture and clearance of P&P medicaments falling under Chapter 30 of the Central Excise Tariff Act, 1985. During the course of Audit, it came to the notice of the officers that the appellant had made clearance into the Domestic Tariff Area (DTA) between 2010- 2011 and