CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Excise Appeal No. 40168 of 2018 (Arising out of Orders-in-Appeal Nos. 313 & 314/2017(CTA-I) dated 10.11.2017 passed by Commissioner of GST and Central Excise (Appeals-I), No. 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034)

M/s. Thermal Energy Systems ...Appellant No. 19-L/A Tass Industrial Estate, Ambattur, Chennai – 600 098.

Versus Commissioner of GST and Central Excise ...Respondent Chennai North Commissionerate, No. 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034.

And Excise Appeal No. 40169 of 2018 (Arising out of Orders-in-Appeal Nos. 313 & 314/2017(CTA-I) dated 10.11.2017 passed by Commissioner of GST and Central Excise (Appeals-I), No. 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034)

Mr. Muruganandam, Partner ...Appellant M/s. Thermal Energy Systems, No. 19-L/A Tass Industrial Estate, Ambattur, Chennai – 600 098.

Versus Commissioner of GST and Central Excise ...Respondent Chennai North Commissionerate, No. 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034.

APPEARANCE:

For the Appellants : Mr. Hari Radhakrishnan, Advocate For the Respondent : Mr. M. Se