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2026 Supreme(Online)(CESTAT) 412

CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
Hindustan Petroleum Corporation Ltd – Appellant
Versus
Commissioner Of Central Excise & Central Tax Mangalore Commissionerate – Respondent


CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL BANGALORE REGIONAL BENCH - COURT NO. 2 Central Excise Appeal No. 20159 of 2019 (Arising out of Order-in-Original No. MLR-EXCUS-000-COM-MS-06-18-19 dated

30.10.2018 passed by the Commissioner of Central Excise & Central Tax, Mangaluru.)

M/s. Hindustan Petroleum Corporation Ltd.

Mangalore LPG Import Facility, Bala Village Via Katipalla, Mangalore – 575 030. ….Appellant(s)

VERSUS Commissioner of Central Excise Mangalore Commissionerate, 7th Floor, Trade Centre, Bunts Hostel Road, Mangalore – 575 003. ….Respondent(s)

WITH (i) Central Excise Appeal No. 20160 of 2019 (Shri. V. K. Jain, Executive Director - Treasury Vs. CCE)

(Arising out of Order-in-Original No. MLR-EXCUS-000-COM-MS-06-18-19 dated 30.10.2018 passed by the Commissioner of Central Excise &

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