Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad REGIONAL BENCH-COURT NO. 2 Excise Appeal No. 10505 of 2020-DB (Arising out of OIA-VAD-EXCUS-001-AAP-558-2019-20 Dated 20/03/2020 passed by Commissioner (Appeals), CGST & Central Excise -Vadodara)

NISHANT ORGANIC PVT LTD ........Appellant

1002-1003, THE IMPERIA, OPP. SHASHTRI MAIDAN, LIMBDA CHOWK RAJKOT, GUJARAT VERSUS C.C.E. & S.T.-VADODARA-I ........Respondent

1ST FLOOR...CENTRAL EXCISE BUILDING, RACE COURSE CIRCLE, VADODARA, GUJARAT-390007 APPEARANCE:

Shri P V Sheth, Advocate appeared for the Appellant Shri R R Kurup, Superintendent (AR) appeared for the Respondent CORAM:

HON'BLE MEMBER (JUDICIAL), DR. AJAYA KRISHNA VISHVESHA HON'BLE MEMBER (TECHNICAL), MR. SATENDRA VIKRAM SINGH Final Order No. 10248/2026 DATE OF HEARING: 25.11.2025 DATE OF DECISION: 07.04.2026 SATENDRA VIKRAM SINGH M/s Nishant Organics Private Limited, Vadodara (Appellant) are engaged in manufacturing of Aromatic Chemicals like DI ETHYL PHTHALATE and DI METHYL PHTHALATE. W.e.f. 01.09.2016, M/s Lakshya Enterprises Private Ltd, Vadodara also merged with M/s Nishant Organics.

1.1 During audit of their records, the officers observed that the ap