CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Excise Appeal No. 40292 of 2018 (Arising out of Order-in-Original No. CMB-CEX-000-APP-306/2017 dated 09.11.2017 passed by Commissioner of GST and Central Excise (Appeals), No. 6/7, A.T.D. Street, Race Course Road, Coimbatore – 641 018)

M/s. Blue Mount Textiles ...Appellant (Unit of Sharadha Terry Products Limited), Badhrakaliamman Koil Road, Nellithurai Post, Mettupalayam – 641 305.

Versus Commissioner of GST and Central Excise ...Respondent Coimbatore Commissionerate, No. 6/7, A.T.D. Street, Race Course Road, Coimbatore – 641 018.

APPEARANCE:

For the Appellant : Mr. S. Durairaj, Advocate For the Respondent : Ms. Rajini Menon, Authorised Representative CORAM:

HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL)

HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)

FINAL ORDER No. 40314 / 2026 DATE OF HEARING : 12.12.2025 DATE OF DECISION : 03.03.2026 Per Mr. VASA SESHAGIRI RAO The appellant, M/s. Blue Mount Textiles (Unit of Sharadha Terry Products Limited), Mettupalayam, is engaged in manufacture of cotton terry towels falling under Chapter 63 of the First Schedule to the Central Excise Tariff Act, 1985.

1.2 Durin