CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – I Excise Appeal No. 56177 of 2013 [Arising out of Order-in-Original No. Commissioner-RPR-CEX-114-2012 dated

14.12.2012 passed by the Commissioner of Central Excise, Raipur]

M/s. South Eastern Coalfields Limited …Appellant Baikunthpur Area, CGM Office, Baikunthpur, Korba, Chhattisgarh VERSUS Commissioner of Central Excise and Service Tax, Raipur …Respondent Central Excise Building, Dhamtari Road, Tikrapara, Raipur, Chattishgarh - 492001 WITH E/56176/2013 E/56178/2013 E/56179/2013 E/56180/2013 E/56181/2013 E/56544/2013 E/56545/2013 E/56546/2013 E/56547/2013 E/56548/2013 E/56549/2013 E/56550/2013 E/56551/2013 E/60630/2013 E/60688/2013 E/60690/2013 E/60691/2013 E/60692/2013 E/60693/2013 E/60694/2013 E/60695/2013 E/60696/2013 E/60697/2013 E/52023/2014 E/52024/2014 E/52025/2014 E/52026/2014 E/50149/2015 and E/50150/2015 APPEARANCE:

Shri Rajeev Agarwal and Shri Sanjay Dixit, Advocates for the Appellant Mr. Bhagwat Dayal, Authorized Representative for the Respondent CORAM:

HON‟BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON'BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)

DATE OF HEARING: 19.01.2026 DATE OF DECISION: