Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad REGIONAL BENCH-COURT NO. 1 Excise Appeal No. 11061 of 2019-DB (Arising out of OIA-RAJ-EXCUS-000-APP-018-2019 Dated 19/03/2019 passed by the Commissioner (Appeals) CGST & Central Excise -RAJKOT)

COMMISSIONER OF CGST &

CENTRAL EXCISE- RAJKOT ........Appellant CGST Bhavan, Race Course Ring Road, Rajkot, Gujarat- 360001 VERSUS METAL ALLOYS CORPORATION ........Respondent Plot No 6 & 7 Survey No 232/233/236/237 Vukkage Kajgabavad Jamnagar, Gujarat APPEARANCE:

Shri A R Kanani, Superintendent (AR) appeared for the Appellant Shri Paritosh Gupta, Advocate appeared for the Respondent CORAM:

HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA HON'BLE MEMBER (TECHNICAL), MR. SATENDRA VIKRAM SINGH Final Order No. 10182/2026 DATE OF HEARING: 14.11.2025 DATE OF DECISION: 13.03.2026 SATENDRA VIKRAM SINGH The Revenue has filed this appeal against impugned order passed by the Commissioner (Appeals), CGST and Central Excise, Rajkot wherein he had upheld the order of the lower authority and rejected the appeal filed by the Department.

1.1 M/s Metal Alloys Corporation (Respondent) are engaged in the manufacture of Brass falling under Chap