CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Excise Appeal No. 40698 of 2017 (Arising out of Orders-in-Appeal Nos. 31&32/2016-CE dated 27.10.2016 passed by Commissioner of Central Excise (Appeals), No. 1, Foulks Compound, Anai Road, Salem – 636

001)

M/s. Vedagiri Paper and Board Pvt. Ltd. ...Appellant No. 17/5, 18/2, NH-47 Main Road, Chinna Vilamalai Village, Nasiyanur, Erode – 638 107.

Versus Commissioner of GST and Central Excise ...Respondent Salem Commissionerate, No. 1, Foulks Compound, Anai Road, Salem – 636 001.

And Excise Appeal No. 41746 of 2018 (Arising out of Orders-in-Appeal Nos. 31&32/2016-CE dated 27.10.2016 passed by Commissioner of Central Excise (Appeals), No. 1, Foulks Compound, Anai Road, Salem – 636

001)

M/s. Shakti Paper Mart ...Appellant No. 17/5, 18/2, NH-47 Main Road, Chinna Vilamalai Village, Nasiyanur, Erode – 638 107.

Versus Commissioner of GST and Central Excise ...Respondent Salem Commissionerate, No. 1, Foulks Compound, Anai Road, Salem – 636 001. APPEARANCE:

For the Appellants : Mr. Niranjan J.V., Advocate For the Respondent : Ms. Anandalakshmi Ganeshram, Authorised Representative CORAM:

HON’BLE MR. P. DINESHA, MEMB