CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. I EXICSE APPEAL NO. 51949 OF 2017 (Arising out of Order-in-Original No. ALW-EXCUS-000-COM-013-17-18 dated 19.09.2017 passed by the Commissioner, Central Goods & Service Tax, Alwar, Raj.)

M/s. Continental Engines Ltd. ..…Appellant (Machinery Division)

A-88, RIICO Industrial Area, Bhiwadi, Distt. Alwar, Alwar VERSUS The Commissioner, .....Respondent Central Goods & Service Tax, “A” Block, Surya Nagar, Alwar (Raj.)

WITH EXICSE APPEAL NO. 50731 OF 2018 (Arising out of Order-in-Original No. ALW-EXCUS-000-COM-020-17-18 dated 03.11.2017 passed by the Commissioner, Central Goods & Service Tax, Alwar, Raj.)

M/s. Continental Engines Ltd. ..…Appellant (Machinery Division)

A-88, RIICO Industrial Area, Bhiwadi, Distt. Alwar, Alwar VERSUS The Commissioner, .....Respondent Central Goods & Service Tax, “A” Block, Surya Nagar, Alwar (Raj.)

APPEARANCE:

Shri K.S. Naveen Kumar, Shri Dakshina Murthy, Shri Mayank Srivastava, Advocates and Shri Asish Choudry, Chartered Accountant for the Appellant Shri Rakesh Agarwal, Authorized Representative for the Department CORAM:

HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MS. H