CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH- COURT NO. I Excise Appeal No. 55354 of 2023 (Arising out of Order-in-Appeal No. IND-EXCUS-000-APP-99 TO 106-2022-23 dated 28.02.2023 passed by the Commissioner (Appeals), Customs CGST & Central Excise, Indore, Madhya Pradesh)

M/s. Bridgestone India Pvt Ltd .…Appellant Plot No. 12, Kheda Growth Centre, Pithampura, District Dhar, Madhya Pradesh Versus Commissioner, Central Goods & Service Tax, .…Respondent Ujjain

29, GST Bhavan, Administrative Area, Bharatpuri, Ujjain, Madhya Pradesh-456010 WITH E/55123/2023 E/55124/2023 E/55125/2023 E/55127/2023 E/55128/2023 E/55129/2023 E/55304/2023 APPEARANCE:

Shri Kamal Sawhney, Shri Deepak Thackur and Ms. Aakansha Wadhwani, Advocates for the Appellant Shri R.K. Mishra, Authorised Representative for the Department CORAM:

HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

DATE OF HEARING/ DECISION: January 27, 2026 FINAL ORDER NO’s. 50184-50191/2026 JUSTICE DILIP GUPTA M/s Bridgestone India Pvt Ltd¹ has filed all these eight appeals to assail the order dated 28.02.2023 passed by the Commissioner (Appeals) by which all the eight appeals fi