CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – IV [Arising out of Order-in-Appeal No. 695 (CRM)ST/JDR/2018 dated 03.07.2018 passed by the Commissioner of Central Excise & Central Goods and Service Tax (Appeals), Jodhpur]

M/s. Bajaj Resources Limited …Appellant (Formerly known as M/s. Bajaj Consumer Care Limited), Old Station Road, Udaipur, Rajasthan - 313001 VERSUS Commissioner of Central Excise and CGST, Udaipur …Respondent

142-B, Sector-11, Hiran Magri, Udaipur, Rajasthan - 313001 WITH Service Tax Appeal No. 51121 of 2017 [Arising out of Order-in-Original No. UDZ-EXCUS-000-COM-0115-16-17 dated

28.03.2017 passed by the Commissioner of Central Excise, Udaipur]

M/s. Bajaj Resources Limited …Appellant Sevashram Chauraha, Old Station Road, Udaipur, Rajasthan VERSUS Commissioner of Central Excise and CGST, Udaipur …Respondent

142-B, Sector-11, Hiran Magri, Udaipur, Rajasthan - 313001 APPEARANCE:

Shri B.L. Narasimhan and Ms. Shagun Arora, Advocates for the Appellant Shri Aejaz Ahmad, Authorized Representative for the Respondent CORAM:

HON’BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL)

HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)

DATE OF HEARING: 25.02.2025 DA