CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Excise Appeal No. 40576 of 2018 (Arising out of Order-in-Appeal No. 462/2017(CTA-I) dated 13.12.2017 passed by Commissioner of GST and Central Excise (Appeals-I), No. 26/1, Mahatma Gandhi Road, Chennai – 600 034)

M/s. Tulsyan NEC Ltd. ...Appellant No. 39, Dr. Hari Krishna Road, Ambattur, Chennai – 600 053.

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

APPEARANCE:

For the Appellant : Ms. S. Sridevi, Advocate For the Respondent : Ms. G. Krupa, Authorised Representative CORAM:

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

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

FINAL ORDER No. 40198 / 2026 DATE OF HEARING : 28.11.2025 DATE OF DECISION : 04.02.2026 Per Mr. VASA SESHAGIRI RAO Brief facts are that the appellant M/s. Tulsyan NEC Ltd., having their factory at No. 39, Dr. Hari Krishna Road, Ambattur, Chennai holders of the Central Excise Registration No. AABCT 3720E XM001 are the manufacturers of Hot Re-rolled products of Non-alloy steel, falling under Chapter Sub-Heading 7214.90 of the Schedul