IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL, KOLKATA EASTERN ZONAL BENCH : KOLKATA REGIONAL BENCH - COURT NO.2 Excise Appeal No.604 of 2007 (Arising out of Order-in-Appeal No.58/CE(A)/GHY/07 dated 11.09.2007 passed by Commissioner, Customs & Central Excise (Appeals), Guwahati.)

M/s. Brahm India (P) Ltd.

(EPIP Industrial Estate Rajabagan, Byrnihat, Dist.-Ri-Bhoi, Meghalaya, Pin-793101.)

…Appellant VERSUS Commissioner, CGST & CX, Shillong …..Respondent (Crescens Building, M.G. Road, Shillong-793001.)

WITH Excise Appeal No.605 of 2007 (Arising out of Order-in-Appeal No.58/CE(A)/GHY/07 dated 11.09.2007 passed by Commissioner, Customs & Central Excise (Appeals), Guwahati.)

M/s. Khasi Alloys (P) Ltd.

(EPIP Industrial Estate Rajabagan, Byrnihat, Dist.-Ri-Bhoi, Meghalaya, Pin-793101.)

…Appellant VERSUS Commissioner, CGST & CX, Shillong …..Respondent (Crescens Building, M.G. Road, Shillong-793001.)

APPEARANCE NONE for the Appellant (s)

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

HON’BLE SHRI RAJEEV TANDON, MEMBER(TECHNICAL)

FINAL ORDER NO. 76677-76678/2025 DATE OF HEARING : 12.06.2025 DATE OF DECISION : 02.07.2025 Per : RAJEEV