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CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI REGIONAL BENCH - COURT NO. I Excise Appeal No. 86779 of 2016 (Arising out of Order-in-Original No. PUN-EXCUS-003-COM-0102 to 0116- 15-16 dated 31.03.2016 passed by the Commissioner of Central Excise, Pune-III, Commissionerate.)

Ultra Tech Cement Ltd. .… Appellant Reddipalayam Cement Works, Reddipalayam, Dist. Ariyalur, Tamilnadu- 621 704.

Versus Commissioner of Customs, Excise and …. Respondent Service Tax, Pune-III ICE House, 41-A, Sassoon Road, Opposite Wadia College, Pune- 411 001.

WITH Excise Appeal No. 86780 of 2016 (Arising out of Order-in-Original No. PUN-EXCUS-003-COM-0102 to 0116- 15-16 dated 31.03.2016 passed by the Commissioner of Central Excise, Pune-III, Commissionerate.)

Ultra Tech Cement Ltd. .… Appellant Reddipalayam Cement Works, Reddipalayam, Dist. Ariyalur, Tamilnadu- 621 704.

Versus Commissioner of Customs, Excise and …. Respondent Service Tax, Pune-III ICE House, 41-A, Sassoon Road, Opposite Wadia College, Pune- 411 001.

AND Excise Appeal No. 86781 of 2016 (Arising out of Order-in-Original No. PUN-EXCUS-003-COM-0102 to 0116- 15-16 dated 31.03.2016 passed by the Commissioner of Central Excise, Pune-III, Commissionerate.)

Ultra Tech Cement Ltd. .… Appellant Reddipalayam Cement Works, Reddipalayam, Dist. Ariyalur, Tamilnadu- 621 704.

Versus Commissioner of Customs, Excise and …. Respondent Service Tax, Pune-III ICE House, 41-A, Sassoon Road, Opposite Wadia College, Pune- 411 001.

AND Excise Appeal No. 86782 of 2016 (Arising out of Order-in-Original No. PUN-EXCUS-003-COM-0102 to 0116- 15-16 dated 31.03.2016 passed by the Commissioner of Central Excise, Pune-III, Commissionerate.)

Ultra Tech Cement Ltd. .… Appellant Reddipalayam Cement Works, Reddipalayam, Dist. Ariyalur, Tamilnadu- 621 704.

Versus Commissioner of Customs, Excise and …. Respondent Service Tax, Pune-III ICE House, 41-A, Sassoon Road, Opposite Wadia College, Pune- 411 001.

AND Excise Appeal No. 86784 of 2016 (Arising out of Order-in-Original No. PUN-EXCUS-003-COM-0102 to 0116- 15-16 dated 31.03.2016 passed by the Commissioner of Central Excise, Pune-III, Commissionerate.)

Ultra Tech Cement Ltd. .… Appellant Reddipalayam Cement Works, Reddipalayam, Dist. Ariyalur, Tamilnadu- 621 704.

Versus Commissioner of Customs, Excise and …. Respondent Service Tax, Pune-III ICE House, 41-A, Sassoon Road, Opposite Wadia College, Pune- 411 001.

AND Excise Appeal No. 86785 of 2016 (Arising out of Order-in-Original No. PUN-EXCUS-003-COM-0102 to 0116- 15-16 dated 31.03.2016 passed by the Commissioner of Central Excise, Pune-III, Commissionerate.)

Ultra Tech Cement Ltd. .… Appellant Reddipalayam Cement Works, Reddipalayam, Dist. Ariyalur, Tamilnadu- 621 704.

Versus Commissioner of Customs, Excise and …. Respondent Service Tax, Pune-III ICE House, 41-A, Sassoon Road, Opposite Wadia College, Pune- 411 001.

AND Excise Appeal No. 86786 of 2016 (Arising out of Order-in-Original No. PUN-EXCUS-003-COM-0102 to 0116- 15-16 dated 31.03.2016 passed by the Commissioner of Central Excise, Pune-III, Commissionerate.)

Ultra Tech Cement Ltd. .… Appellant Reddipalayam Cement Works, Reddipalayam, Dist. Ariyalur, Tamilnadu- 621 704.

Versus Commissioner of Customs, Excise and …. Respondent Service Tax, Pune-III ICE House, 41-A, Sassoon Road, Opposite Wadia College, Pune- 411 001.

AND Excise Appeal No. 86788 of 2016 (Arising out of Order-in-Original No. PUN-EXCUS-003-COM-0102 to 0116- 15-16 dated 31.03.2016 passed by the Commissioner of Central Excise, Pune-III, Commissionerate.)

Ultra Tech Cement Ltd. .… Appellant Reddipalayam Cement Works, Reddipalayam, Dist. Ariyalur, Tamilnadu- 621 704.

Versus Commissioner of Customs, Excise and …. Respondent Service Tax, Pune-III ICE House, 41-A, Sassoon Road, Opposite Wadia College, Pune- 411 001.

AND Excise Appeal No. 86790 of 2016 (Arising out of Order-in-Original No. PUN-EXCUS-003-COM-0102 to 0116- 15-16 dated 31.03.2016 passed by the Commissioner of Central Excise, Pune-III, Commi