CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Excise Appeal No. 41357 of 2016 (Arising out of Order-in-Original No. 01/2016(CE) dated 06.01.2016 passed by Commissioner of Central Excise, No. 26/1, Mahatma Gandhi Road, Nungambakkam, Chennai – 600 034)

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

Versus Mr. Universal Colours India Pvt. Ltd. ...Respondent No. 22/1N, Attuputhur Village & Post, Kanchipupram – 631 561.

APPEARANCE:

For the Appellant : Mr. M. Selvakumar, Authorised Representative For the Respondent : Mr. Jaikumar, Advocate CORAM:

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

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

FINAL ORDER No. 40192 / 2026 DATE OF HEARING : 12.12.2025 DATE OF DECISION : 04.02.2026 Per Mr. VASA SESHAGIRI RAO This appeal has been filed by the Department against Order-in-Original No. 01/2016-CE dated 06.01.2016, passed by the Commissioner of Central Excise, Chennai III Commissionerate, whereby the demand of Central Excise duty amounting to ₹1,18,40,175/- pertaining to the extended period of limitation was dropped