CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH - COURT No. III Excise Appeal No. 41316 of 2019 (Arising out of order-in-original No. 12/2019 dated 31.05.2019 passed by the Commissioner of Customs, Jaipur).

M/s. Shree Renga Polymers …Appellant Represented by its Managing Partner, SF 638, KPR Thottan. Kalipalayam, Puliyur, Karur - 639114 VERSUS Commissioner of GST & Central Excise …Respondent Tiruchirappalli Commissionerate, Office of GST & Central Excise Commissionerate, Williams Road, Cantonment, Tiruchirappalli - 620001 WITH E/41317/2019 E/41318/2019 E/41319/2019 E/41320/2019 E/41321/2019 E/41322/2019 E/41323/2019 E/41324/2019 E/41325/2019 E/41326/2019 and E/41327/2019 APPEARANCE:

Shri Raghavan Ramabadran, Advocate for the Appellant Shri Anoop Singh, Authorized Representative for the Department CORAM:

HON‟BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON‟BLE MR. VASA SESHAGIRI RAO, MEMBER (TECHNICAL)

DATE OF HEARING: 25.02.2026 DATE OF DECISION: 09.04.2026 FINAL ORDER NO‟s._40468-40479/2026 JUSTICE DILIP GUPTA:

M/s. Shree Renga Polymers¹ has filed all these 12 appeals to assail the order dated 31.03.2019 passed by the Commissioner adjudicating the show cause notice da