Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad REGIONAL BENCH-COURT NO. 2 EXCISE Appeal No. 11546 of 2016- DB (Arising out of OIO-SUR-EXCUS-001-COM-002-16-17 dated 18/07/2016 passed by the Commissioner, CGST and Central Excise & Service Tax-SURAT-I)

Nutema Life Care Pvt Ltd ……..Appellant Plot No. 10 Navagam Udyog Nagar N.H.8, Kamrej Surat, Gujarat VERSUS COMMISSIONER OF CGST & CENTRAL EXCISE –

CGST & Central Excise Surat ……Respondent New Central Excise Building, Opp. Gandhi Baug, Chowk Bazar, Surat, Gujarat- 395001 WITH EXCISE Appeal No. 11544 of 2016- DB (Arising out of OIO-SUR-EXCUS-001-COM-002-16-17 dated 18/07/2016 passed by the Commissioner, CGST and Central Excise & Service Tax-SURAT-I)

Bipinbhai L Kaswala Director ……..Appellant Nutema Life Care Pvt Ltd.

Plot No. 10, Navagam Udyog Nagar, N.h 8, Kamrej Surat, Gujarat VERSUS COMMISSIONER OF CGST & CENTRAL EXCISE –

CGST & Central Excise Surat ……Respondent New Central Excise Building, Opp. Gandhi Baug, Chowk Bazar, Surat, Gujarat- 395001 AND EXCISE Appeal No. 11545 of 2016- DB (Arising out of OIO-SUR-EXCUS-001-COM-002-16-17 dated 18/07/2016 passed by the Commissioner, CGST and Central Excise & Service T