CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, BANGALORE REGIONAL BENCH COURT NO. 2 Excise Appeal No. 20354 of 2019 (Arising out of Order-in-Appeal No. COC-EXCUS-000-APP-1156 TO 1158-2019 dated

15.01.2019 passed by the Commissioner of Central Tax (Appeals), Kochi.)

Industrial Engineering Corporation Carborandum Road, Kalamassery, Kerala – 683109 ……….Appellant VERSUS Commissioner of Central Tax And Central Excise, Cochin C.R. Builidngs, I.S. Press Road, Cochin, Kerala - 682018 ……….Respondent WITH Excise Appeal No. 20355 of 2019 (Arising out of Order-in-Appeal No. COC-EXCUS-000-APP-1156 TO 1158-2019 dated

15.01.2019 passed by the Commissioner of Central Tax (Appeals), Kochi.)

Industrial Engineering Corporation Carborandum Road, Kalamassery, Kerala – 683109 ……….Appellant VERSUS Commissioner of Central Tax And Central Excise, Cochin C.R. Builidngs, I.S. Press Road, Cochin, Kerala - 682018 ……….Respondent AND Excise Appeal No. 20356 of 2019 (Arising out of Order-in-Appeal No. COC-EXCUS-000-APP-1156 TO 1158-2019 dated

15.01.2019 passed by the Commissioner of Central Tax (Appeals), Kochi.)

Industrial Engineering Corporation Carborandum Road, Kalamassery, Kerala – 683109 ……….Appellant VERSUS C