CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Customs Appeal No. 41618 of 2014 (Arising out of Order-in-Original No. 24494/2014 dated 26.03.2014 passed by Commissioner of Customs, No. 60, Custom House, Rajaji Salai, Chennai – 600 001)

Commissioner of Customs ... Appellant Chennai II Commissionerate, No. 60, Custom House, Rajaji Salai, Chennai – 600 001.

Versus M/s. Minerva Tex Fab ... Respondent House No. 2556, Pani Ni Bhit, Near Chowk Bazar, Surat, Gujarat – 395 002.

And Customs Appeal No. 41673 of 2014 (Arising out of Order-in-Original No. 24497/2014 dated 27.03.2014 passed by Commissioner of Customs, No. 60, Custom House, Rajaji Salai, Chennai – 600 001)

Commissioner of Customs ... Appellant Chennai II Commissionerate, No. 60, Custom House, Rajaji Salai, Chennai – 600 001.

Versus M/s. N.S. Textiles ... Respondent

11/670-71-72, B-2, Rahat Appt., Sindhiwad, Chowk Bazar, Surat, Gujarat – 395 003.

APPEARANCE:

For the Appellant : Mr. Sanjay Kakkar, Authorised Representative For the Respondents : None CORAM:

HON’BLE MR. P. DINESHA, MEMBER (JUDICIAL)

HON’BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)

FINAL ORDER Nos. 40260-40261 / 2026 DATE OF HEARING :