CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Excise Appeal No. 40339 of 2018 (Arising out of Order-in-Appeal No. CMB-CEX-000-APP-308/2017 dated 09.11.2017 passed by Commissioner of GST and Central Excise (Appeals), No. 6/7, A.T.D. Street, Race Course Road, Coimbatore – 641 018)

M/s. Maharaja Roofing Products ...Appellant

60 Feet Road, A3, Sulur Industrial Estate, Kadampadi, Kangeyampalayam Post, Sulur Taluk, Sulur, Coimbatore – 641 402.

Versus Commissioner of GST and Central Excise ...Respondent Coimbatore Commissionerate, No. 6/7, A.T.D. Street, Race Course Road, Coimbatore – 641 018.

APPEARANCE:

For the Appellant : Mr. K. Bindusaran, Consultant For the Respondent : Mr. Sanjay Kakkar, Authorised Representative CORAM:

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

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

FINAL ORDER No. 40263 / 2026 DATE OF HEARING : 30.10.2025 DATE OF DECISION : 19.02.2026 Per Mr. VASA SESHAGIRI RAO The present appeal is filed by M/s. Maharaja Roofing Products, Coimbatore (hereinafter referred to as the ‘Appellant’) against Order-in-Appeal No. CMB/CEX/000 /APP/308/17 dated 09.11.2017(‘Impugned Order’ for short) passed by t