CUSTOMS, EXCI SE AND SERVI CE TAX APPELLATE TRI BUNAL REGI ONAL BENCH AT HYDERABAD Division Bench – Court No. – I Excise Appeal No. 27582 of 2013 (Arising out of Order-in-Appeal No. 31 & 32/2013 (G) CE dt.15.05.2013 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Guntur)

M/ s Asian Peroxides Ltd GNT Road, MM Mudi, BO Kotapolur (V), ......Appellant Nellore Dist., Sulurpet, AP – 524 123 VERSUS Commissioner of Central Excise &

Service Tax, Guntur ……Respondent PB No.331, CR Building, Kannavarithota, Guntur, Andhra Pradesh – 522 004 AND Excise Appeal No. 27583 of 2013 (Arising out of Order-in-Appeal No. 31 & 32/2013 (G) CE dt.15.05.2013 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Guntur)

M/ s Asian Peroxides Ltd GNT Road, MM Mudi, BO Kotapolur (V), ......Appellant Nellore Dist., Sulurpet, AP – 524 123 VERSUS Commissioner of Central Excise &

Service Tax, Guntur ……Respondent PB No.331, CR Building, Kannavarithota, Guntur, Andhra Pradesh – 522 004 Appearance Ms. Anushka Rastogi, Advocate for the Appellant.

Shri B. Subhas Chandra Bose, AR for the Respondent.

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

HON'BLE MR. ANGAD PRASAD, MEMB