CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH - COURT NO. I Excise Appeal No. 87506 of 2017 (Arising out of Order-in-Appeal No. PUN-EXCUS-000-APP-206 to 218/2017-18 dated

03.08.2017 passed by the Commissioner of Central Tax (Appeals-I), Pune)

M/s Olam Agro India Pvt. Ltd. .… Appellant (Formerly known as M/s Hemarus Industries Ltd.)

Gat No. 76, Channehatti, Rajgoli (KH), Tal. Chandgad, Dist. Kolhapur – 410 508 VERSUS Commissioner of CGST & Central Excise, Pune-I …. Respondent

41/A, ICE House, Sassoon Road, Opp. Wadia College, Pune – 411 001 WITH Excise Appeal No. 87513 of 2017 (Arising out of Order-in-Appeal No. PUN-EXCUS-000-APP-206 to 218/2017-18 dated

03.08.2017 passed by the Commissioner of Central Tax (Appeals-I), Pune)

M/s Shree Chh. Shahu S.S.K. Ltd. .… Appellant At. Kagal, Tal. Kagal, Dist. Kolhapur – 416216 VERSUS Commissioner of CGST & Central Excise, Pune-I …. Respondent

41/A, ICE House, Sassoon Road, Opp. Wadia College, Pune – 411 001 APPEARANCE:

Shri J.N. Somaiya, Advocate for the Appellants Shri Xavier Mascarenhas, Authorized Representative for the Respondent AND Excise Appeal No. 87523 of 2017 (Arising out of Order-in-Appeal No. PUN-EXCUS-000-APP-206 to 218/2017-18 dated

03.08.2017 passed by the Commissioner of Central Tax (Appeals-I), Pune)

M/s Kisanveer Satara S.S.K. Ltd. .… Appellant Bhuinj, P.O. Kisanveer Nagar, Tal. Wai, Dist. Satara – 415 530 VERSUS Commissioner of CGST & Central Excise, Pune-I …. Respondent

41/A, ICE House, Sassoon Road, Opp. Wadia College, Pune – 411 001 AND Excise Appeal No. 87525 of 2017 (Arising out of Order-in-Appeal No. PUN-EXCUS-000-APP-206 to 218/2017-18 dated

03.08.2017 passed by the Commissioner of Central Tax (Appeals-I), Pune)

M/s Jaywant Sugars Ltd. .… Appellant A/P. Dhavarwadi, Tal. Karad, Dist. Satara – 415 110 VERSUS Commissioner of CGST & Central Excise, Pune-I …. Respondent

41/A, ICE House, Sassoon Road, Opp. Wadia College, Pune – 411 001 AND Excise Appeal No. 87527 of 2017 (Arising out of Order-in-Appeal No. PUN-EXCUS-000-APP-206 to 218/2017-18 dated

03.08.2017 passed by the Commissioner of Central Tax (Appeals-I), Pune)

M/s Kumbhi Kasari S.S.K. Ltd. .… Appellant Kuditre, Tal. Karveer, Dist. Kolhapur – 416 204 VERSUS Commissioner of CGST & Central Excise, Pune-I …. Respondent

41/A, ICE House, Sassoon Road, Opp. Wadia College, Pune – 411 001 AND Excise Appeal No. 87537 of 2017 (Arising out of Order-in-Appeal No. PUN-EXCUS-000-APP-206 to 218/2017-18 dated

03.08.2017 passed by the Commissioner of Central Tax (Appeals-I), Pune)

M/s Y.M. Krishna S.S.K. Ltd. .… Appellant Rethare-BK, Tal. Karad, Dist. Satara – 415 108 VERSUS Commissioner of CGST & Central Excise, Pune-I …. Respondent

41/A, ICE House, Sassoon Road, Opp. Wadia College, Pune – 411 001 AND Excise Appeal No. 87546 of 2017 (Arising out of Order-in-Appeal No. PUN-EXCUS-000-APP-206 to 218/2017-18 dated

03.08.2017 passed by the Commissioner of Central Tax (Appeals-I), Pune)

M/s Shree Gurudatta Sugars Ltd. .… Appellant Gat No. 61/A, Akiwat-Takaliwadi Road, Takaliwadi, Tal. Shirol, Dist. Kolhapur – 416 108 VERSUS Commissioner of CGST & Central Excise, Pune-I …. Respondent

41/A, ICE House, Sassoon Road, Opp. Wadia College, Pune – 411 001 AND Excise Appeal No. 87970 of 2017 (Arising out of Order-in-Appeal No. PUN-EXCUS-000-APP-206 to 218/2017-18 dated

03.08.2017 passed by the Commissioner of Central Tax (Appeals-I), Pune)

M/s Jawahar S.S.K. Ltd. .… Appellant Shri Kallapanna Awadenagar, Hupari-Yalgud, Tal. Hatkanangale, Dist. Kolhapur – 416 203 VERSUS Commissioner of CGST & Central Excise, Pune-I …. Respondent

41/A, ICE House, Sassoon Road, Opp. Wadia College, Pune – 411 001 APPEARANCE:

Shri J.N. Somaiya, Advocate for the Appellants Shri Ranjan Kumar, Authorized Representative for the Respondent AND Excise Appeal No. 87542 of 2017 (Arising out of Order-in-Appeal No. PUN-EXCUS-000-APP-206 to 218/2017-18 dated

03.08.2017 passed by the Commissioner of Central Tax (Appeals-I), Pune)

M/s S.M. Kagal Taluka S.S.K. Ltd. .… Appellant Sa