CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI REGIONAL BENCH - COURT NO. I Excise Appeal No. 87386 of 2017 (Arising out of Order-in-Original No. 67/CEX/COMMR/2017 dated 27.06.2017 passed by the Commissioner of Customs, Central Excise & Service Tax, Aurangabad.)

Baxter (India) Private Limited .… Appellants Plot No. B-15/2, MIDC, Waluj Aurangabad – 431 136.

Versus Commissioner of Customs, Central Excise & …. Respondent Service Tax, Aurangabad Commissionerate N-5, Town Centre, CIDCO Aurangabad – 431 030.

APPEARANCE Shri Rajesh Ostwal, Advocate for the Appellants Shri Rajeev Ranjan, Authorized Representative for the Respondent CORAM:

HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL)

HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

FINAL ORDER NO. A/85495/2026 Date of Hearing: 10.12.2025 Date of Decision: 24.03.2026 Per: M.M. PARTHIBAN This appeal has been filed by M/s Baxter (India) Private Limited, Aurangabad (herein after, referred to as “the appellants”, for short) assailing the Order-in-Original No. 67/CEX/COMMR/2017 dated 27.06.2017 (herein after, referred to as “the impugned order”) passed by the Commissioner, Customs, Central Excise & Service Tax, Aurangabad.

2.1 Brief facts of the c