CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.I (Arising out of Order-In-Original No.38-2017-CE, dated 15.09.2017 passed by Commissioner, Additional Director General (Adjudication), GST Intelligence, New Delhi)

M/s Calcutta Security Printers Ltd. …..Appellant (12/478-A, Mcrobert Ganj, Kanpur)

VERSUS Additional Director General (Adjudication), New Delhi ….Respondent (West Block No.VIII, Wing No.6, Sector-I, R. K. Puram, New Delhi-110066)

AND Excise Appeal No.70002 of 2018 (Arising out of Order-In-Original No.38-2017-CE, dated 15.09.2017 passed by Commissioner, Additional Director General (Adjudication), GST Intelligence, New Delhi)

M/s Vaibhav Bhargava, Director …..Appellant (Director M/s Calcutta Security Printers Ltd.

12/478-A, Mcrobert Ganj, Kanpur)

VERSUS Additional Director General (Adjudication), New Delhi ….Respondent (West Block No.VIII, Wing No.6, Sector-I, R. K. Puram, New Delhi-110066)

APPEARANCE Shri B. L. Narasimhan, Advocate for the Appellant Shri Santosh Kumar, Authorized Representative for the Respondent CORAM: HON’BLE MR. P. K. CHOUDHARY, MEMBER (JUDICIAL)

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

FINAL ORDER NO.-70073-70074/2026