Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad REGIONAL BENCH- COURT NO.1 Excise Appeal No. 713 of 2010-SM (Arising out of OIO-03-COMMISSIONER-RKS-AHD-I-2010 Dated 03.02.2010 passed by the Commissioner of Central Excise-AHMEDABAD-I)

Brij Kishor Chodhary ........Appellant Prop Of M/s. Choudry Transport Co, Main Gate ICD, Tughlakabad, New Delhi VERSUS Commissioner of C.E.-Ahmedabad-I ........Respondent C. Ex Bhavan, Nr Panjrapole & Polytechnic, Ambawadi, Ahmedabad, Gujarat, 380015 APPEARANCE:

Shri Dev Wadhwa & Shri Ankur Upadhayay, Advocates appeared for the Appellant Shri Sarjeet Kumar, Superintendent (AR) appeared for the Respondent CORAM:

HON'BLE MR. SATENDRA VIKRAM SINGH, MEMBER ( TECHNICAL )

FINAL ORDER NO. 10209/2026 DATE OF HEARING :11.12.2025 DATE OF DECISION:20.03.2026 SATENDRA VIKRAM SINGH

1. A case of evasion of Central Excise duty was detected against M/s. Shriram Tubes Pvt. Ltd. wherein, it was alleged that M/s. Shriram Tubes Pvt. Ltd. were engaged in illicit manufacture and clandestine clearance of excisable goods in the guise of job work goods under the cover of job work challans. After completing the investigation, show cause notice dated 26