IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA REGIONAL BENCH – COURT NO.1 (Arising out of Order-in-Appeal No.429/BOL-CE/2018-19 dated 27.02.2019 passed by Commissioner (Appeals) of CGST & Central Excise, Siliguri M/s Steel Authority of India Limited (Durgapur Steel Plant, Ispat Bhawan Durgapur-713203, West Bengal)

Appellant VERSUS Commissioner of CGST & Central Excise, Bolpur (Nanoor Chandidas Road, SIAN, Bolpur,Dist.-Birbhum, West Bengal)

Respondent APPERANCE :

Shri Abhijit Biswas, Advocate for the Appellant Shri P.Das, Authorized Representative for the Respondent CORAM:

HON’BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL)

HON’BLE MR.K.ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER NO.75365/2026 DATE OF HEARING : 11 MARCH 2026 DATE OF DECISION : 11 MARCH 2026 Per Ashok Jindal :

The appellant is in appeal against the impugned order.

2. The facts of the case are that the appellant carries on the business of manufacture and sale of iron and steel products. For the said purposes the appellant has, inter alia, integrated steel plants at different places of the country. One such plant is situated at Durgapur in the State of West Bengal and is known as “Durgapur Steel Plant”

(“DSP”). The ins