IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA REGIONAL BENCH – COURT NO. 1 Excise Appeal No. 75133 of 2016 (Arising out of Order-in-Original No. 23/COMMR./CE/Kol-V/Adjn/2015 dated 20.10.2015 passed by the Commissioner of Central Excise, Kolkata-V, Kendriya Utpad Shulk Bhawan, 180, Rajdanga Main Road, Shantipally, Kolkata – 700 107)

M/s. Anupama Ayurvedic Drug Company Pvt. Ltd. : Appellant

32, K.B. Sarani, Kolkata – 700 080 (West Bengal)

VERSUS Commissioner of Central Excise : Respondent Kolkata-V Commissionerate, Kendriya Utpad Shulk Bhawan, 180, Rajdanga Main Road, Shantipally, Kolkata – 700 107 (West Bengal)

WITH Excise Appeal No. 75738 of 2016 (Arising out of Order-in-Original No. 27/COMMR/CE/KOL-III/2015-16 dated 24.02.2016 passed by the Commissioner of Central Excise, Kolkata-III, 180, Rajdanga Main Road, Shantipally, Kolkata – 700 107)

M/s. Anupama Ayurvedic Drug Company Pvt. Ltd. : Appellant

32, K.B. Sarani, Kolkata – 700 080 (West Bengal)

VERSUS Commissioner of Central Excise : Respondent Kolkata-III Commissionerate, Kendriya Utpad Shulk Bhawan, 180, Rajdanga Main Road, Shantipally, Kolkata – 700 107 (West Bengal)

WITH Excise Appeal No. 75777 of 2016 (Arising out of Order-in-Original No. 27/COMMR/CE/KOL-III/2015-16 dated 24.02.2016 passed by the Commissioner of Central Excise, Kolkata-III, 180, Rajdanga Main Road, Shantipally, Kolkata – 700 107)

Shri Ratnendu Bikash Tripathi, Director, : Appellant M/s. Anupama Ayurvedic Drug Company Pvt. Ltd.

32, K.B. Sarani, Kolkata – 700 080 (West Bengal)

VERSUS Commissioner of Central Excise : Respondent Kolkata-III Commissionerate, Kendriya Utpad Shulk Bhawan, 180, Rajdanga Main Road, Shantipally, Kolkata – 700 107 (West Bengal)

WITH Excise Appeal No. 76767 of 2016 (Arising out of Order-in-Original No. 23/COMMR./CE/Kol-V/Adjn/2015 dated 20.10.2015 passed by the Commissioner of Central Excise, Kolkata-V, Kendriya Utpad Shulk Bhawan, 180, Rajdanga Main Road, Shantipally, Kolkata – 700 107)

Shri Ratnendu Bikash Tripathi, Director, : Appellant M/s. Anupama Ayurvedic Drug Company Pvt. Ltd.

32, K.B. Sarani, Kolkata – 700 080 (West Bengal)

VERSUS Commissioner of Central Excise : Respondent Kolkata-V Commissionerate, Kendriya Utpad Shulk Bhawan, 180, Rajdanga Main Road, Shantipally, Kolkata – 700 107 (West Bengal)

AND Excise Appeal No. 79519 of 2018 (Arising out of Order-in-Appeal No. 68/SLG-CGST/2018 dated 28.08.2018 passed by the Commissioner, Siliguri Central Excise & C.G.S.T. Commissionerate, Central Revenue Building, Hakimpara, Haren Mukherjee Road, Siliguri – 734 001)

M/s. Anupama Ayurvedic Drug Company Pvt. Ltd. : Appellant

32, K.B. Sarani, Kolkata – 700 080 (West Bengal)

VERSUS Commissioner of C.G.S.T. and C.Ex. : Respondent Kolkata North Commissionerate [erstwhile ‘Kolkata-III Commissionerate’]

180, Rajdanga Main Road, Shantipally, Kolkata – 700 107 (West Bengal)

APPEARANCE:

Shri Arvind Baheti, Chartered Accountant, For the Appellant(s)

Shri S.K. Dikshit, Authorized Representative, For the Respondent(s)

CORAM:

HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL)

HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER NOs. 75327-75331 / 2026 DATE OF HEARING / DECISION: 26.02.2026 ORDER: [PER SHRI ASHOK JINDAL]

The appellants, namely, M/s. Anupama Ayurvedic Drug Company Pvt. Ltd. and Shri Ratnendu Bikash Tripathi, Director, are in appeal against the impugned orders whereby the total demand of central excise duty amounting to Rs. 4,58,47,486/- (Rs.3,26,63,018/- for April 2008 to May 2013, Rs.1,29,64,862/- for March 2013 to May 2014, Rs.2,19,606/- for May 2014), along with interest and equivalent penalty, penalty of Rs. 5,000 under Rule 27 of the Central Excise Rules, 2002 for not obtaining registration in 2008-09 and penalties of Rs.50,00,000/- (April 2008 to May 2013) and Rs.1,29,64,862/- (March 2013 to May 2014) on the Director under Rule 26 of the Central Excise Rules, 2002, covering the period from April 2008 to May

2014, has been confirmed.

2. The facts of the case are tha