IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA REGIONAL BENCH – COURT NO.1 (Arising out of Order-in-Original No.DGR-EXCUS-000-COM-021-16-17 dated

24.01.2017 passed by Commissioner of CGST & Central Excise, Durgapur M/s Steel Authority of India Limited (Durgapur Steel Plant, Durgapur-713203, West Bengal)

Appellant VERSUS Commissioner of CGST & Central Excise, Durgapur (Satyajit Roy Sarani, City Centre, Dist.-Burdwan, Durgapur-713216)

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.75366/2026 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 has integrated steel plants situated at different places in the country, wherein it undertakes manufacture of various iron, steel and allied products falling under Chapters 72, 73, 74 and 86 of the Central Excise Tariff Act, 1985. One such integrated steel plant of the appellant is situated at Durgapur in the State of