IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, KOLKATA EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH - COURT NO.2 [Virtual Mode of Hearing]

(Arising out of Order-in-Original No.17/COMMR/BOL/2017 dated 08.02.2017 passed by Commissioner of Central Excise & Service Tax, Bolpur.)

M/s. Arti Bakery Pvt.Ltd.

(DVC Sub-Station Road, Ningha, P.O.-Kalipahari, Asansol-713339.)

…Appellant VERSUS Commissioner, CGST & CX, Bolpur Commissionerate …..Respondent (Nanoor Chandidas Road, Sian, Bolpur, Dist: Birbhum, West Bengal, Pin-731204.)

APPEARANCE Ms. Rinki Arora & Mr. Mayur Jain, Advocates for the Appellant (s)

Shri S. Dey, Authorized Representative for the Revenue CORAM: HON’BLE SHRI R. MURALIDHAR, MEMBER(JUDICIAL)

HON’BLE SHRI RAJEEV TANDON, MEMBER(TECHNICAL)

FINAL ORDER NO. 76618/2025 DATE OF HEARING : 12.06.2025 DATE OF DECISION : 12.06.2025 Per : RAJEEV TANDON :

Aggrieved by the Order-in-Original No.17/COMMR/BOL/2017 dated 08.02.2017 confirming demand of duty of Rs.8,60,60,485/- along with interest apart from imposition of penalty of equal amount under the provisions of Rule 14 of the Cenvat Credit Rules, 2004, the appellant has filed the impugned appeal.

2. The appellant is a manufacturer