CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Excise Appeal No. 60269 of 2024 [Arising out of Order-in-Original No. 04/CE/SRC/Commissioner/J&K/2023-24 dated 04.03.2024 passed by the Commissioner of CGST, Jammu]

M/s Modern Papers ……Appellant Lane No.3, Phase-I, SIDCO Industrial Complex, Bari Brahmana, Samba, J & K – 181133 VERSUS Commissioner of Central Goods & Service ……Respondent Tax and Central Excise, Jammu OB-32, Rail Head Complex, Bahu Plaza, Jammu, J & K - 18001 APPEARANCE:

Shri T.R. Rustagi, Advocate for the Appellant Shri S.K. Meena, Authorized Representative for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO.60207/2026 DATE OF HEARING: 20.11.2025 DATE OF DECISION: 25.02.2026 P. ANJANI KUMAR:

M/s Modern Papers, the appellants assail the order, dated 04-

03-2024, passed by Commissioner of Central Excise, Jammu.

2. Briefly stated the facts of the case are that the appellants are engaged in the manufacture of pesticides and are availing the exemption contained under Notification No. 56/2002-CE dated 14-

11-2002 as amended by Notifications No. 19/2008-CE dated