CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. III Excise Appeal No. 41118 of 2018 (Arising out of Order-in-Original No. 31/2017(Commr.)(CE) dated 30.11.2017 passed by Commissioner of GST and Central Excise, No. 1, Williams Road, Cantonment, Tiruchirappalli –

620 001)

M/s. EID Parry India Limited ...Appellant Keel Arungunam Road, Nellikuppam, Panruti Taluk – 607 105.

Versus Commissioner of GST and Central Excise ...Respondent Trichy Commissionerate, No. 1, Williams Road, Cantonment, Tiruchirappalli – 620 001.

And Excise Appeal No. 41127 of 2018 (Arising out of Order-in-Original No. 32/2017(Commr.)(CE) dated 30.11.2017 passed by Commissioner of GST and Central Excise, No. 1, Williams Road, Cantonment, Tiruchirappalli –

620 001)

M/s. EID Parry India Limited ...Appellant Pugalur, Karur District, Pugalur – 639 113.

Versus Commissioner of GST and Central Excise ...Respondent Trichy Commissionerate, No. 1, Williams Road, Cantonment, Tiruchirappalli – 620 001.

APPEARANCE:

For the Appellant : Mr. Raghav Rajeev, Advocate For the Respondent : Mr. M. Selvakumar, Authorized Representative CORAM:

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

HON’BLE MR. VASA SESHAGIRI RA