CUSTOMS, EXCI SE AND SERVI CE TAX APPELLATE TRI BUNAL REGI ONAL BENCH AT HYDERABAD Division Bench – Court No. – I Excise Appeal No. 26285 of 2013 (Arising out of Order-in-Appeal No.06/2013 (H-III) CE dt.30.01.2012 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals-I), Hyderabad)

M/ s KJV Alloy Conductors Pvt Ltd D.No.8-78 & 79, Nandigaon Village, Kothur Mandal, ......Appellant Mahaboobnagar Dist., AP – 590 223 VERSUS Commissioner of Central Excise &

Service Tax, Hyderabad - I ……Respondent Kendriya Shulk Bhavan, LB Stadium Road, Basheerbagh, Hyderabad – 500 004 Appearance Shri Prashant Sadavarte, Advocate for the Appellant.

Shri B. Sangameshwar Rao, AR for the Respondent.

Coram: HON'BLE MR. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON'BLE MR. ANGAD PRASAD, MEMBER (JUDICIAL)

FI NAL ORDER No. A/ 30179/ 2026 Date of Hearing: 04.12.2025 Date of Decision: 02.04.2026 [Order per: A.K. JYOTI SHI ]

M/s KJV Alloy Conductors Pvt Ltd (hereinafter referred to as the appellant) are in appeal against the Order-in-Appeal dt.30.01.2012, whereby, the Commissioner (Appeals) has upheld the demand on merit and has also given certain relief in terms of quantum of duty and penalty, etc.

2. The issu