CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Excise Appeal No. 41116 of 2016 (Arising out of Order-in-Original No. 18/2015(CE) dated 22.12.2015 passed by Commissioner of Central Excise, No. 26/1, Mahatma Gandhi Road, Chennai – 600 034)

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

Versus M/s. Umashankar Alloys Pvt. Ltd. ...Respondent Plot No. 39, II Phase, SIPCOT Industrial Complex, Hosur, Krishnagiri – 635 109.

With Excise Appeal Nos. 41126 and 41127 of 2016 (Arising out of Order-in-Original No. 18/2015(CE) dated 22.12.2015 passed by Commissioner of Central Excise, No. 26/1, Mahatma Gandhi Road, Chennai – 600 034)

M/s. Umashankar Alloys Pvt. Ltd. ...Appellant Plot No. 39, II Phase, SIPCOT Industrial Complex, Hosur, Krishnagiri – 635 109.

And Mr. M. Nandakumar, Manager ...Appellant M/s. Umashankar Alloys Pvt. Ltd., 1-19A, 4^th Cross, TVS Nagar, Thally Road, Hosur – 635 109.

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

With Excise Appeal N