CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Customs Appeal No. 483 of 2009 [Arising out of Order-in-Original No. 39/LDH/08 dated 27.03.2009 passed by the Commissioner of Central Excise, Ludhiana]

M/s Royal Industries Ltd. ……Appellant Chandigarh road, Uchhi Mangli, Ludhiana, Punjab VERSUS Commissioner of Customs, Ludhiana ……Respondent ICD GRFL, G.T. Road, Sahnewal Ludhiana, Punjab 141001 WITH Customs Appeal No. 106 of 2010 [Arising out of Order-in-Original No. 10/LDH/09 dated 25.06.2009 passed by the Commissioner of Central Excise, Ludhiana]

M/s Royal Industries Ltd ……Appellant Chandigarh road, Uchhi Mangli, Ludhiana, Punjab VERSUS Commissioner of Customs, Ludhiana ……Respondent ICD GRFL, G.T. Road, Sahnewal Ludhiana, Punjab 141001 APPEARANCE:

Shri Sudhir Malhotra, Shri A.S. Hasija and Ms. Kanika Malhotra, Advocates for the Appellant Shri Anurag Kumar, Authorized Representative for the Respondent CORAM: HON’BLE MR. SOMESH ARORA, MEMBER (JUDICIAL)

HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO.60744-60745/2025 DATE OF HEARING: 21.03.2025 DATE OF DECISION: 30.06.2025 P. ANJANI KUMAR:

M/s Royal Industries Ltd., the appellants, ass