CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI.

PRINCIPAL BENCH, COURT NO. I EXCISE APPEAL NO. 51606 OF 2022 [Arising out of the Order-in-Original No. ALW-EXCUS-000-COM-069-071- 21-22 dated 11/02/2022 passed by Principal Commissioner of Central Goods & Service Tax, Alwar (Rajasthan).]

Shri K.C. Sharma, ……Appellant C/o M/s Rallison Electricals Pvt. Ltd.

E-415-421, F-402, 406, Chopanki Area, Bhiwadi, Distt.

Alwar (Rajasthan).

Versus Principal Commissioner of ….Respondent Central Goods & Service Tax, Commissionerate Alwar, A Block, Surya Nagar, Alwar (Rajasthan) – 301 001.

AND EXCISE APPEAL NO. 51607 OF 2022 [Arising out of the Order-in-Original No. ALW-EXCUS-000-COM-069-071- 21-22 dated 11/02/2022 passed by Principal Commissioner of Central Goods & Service Tax, Alwar (Rajasthan).]

Shri Lalit Babbar, ……Appellant C/o M/s Rallison Electricals Pvt. Ltd.

E-415-421, F-402, 406, Chopanki Area, Bhiwadi, Distt.

Alwar (Rajasthan).

Versus Principal Commissioner of ….Respondent Central Goods & Service Tax, Commissionerate Alwar, A Block, Surya Nagar, Alwar (Rajasthan) – 301 001.

APPEARANCE:

Shri R.K. Hasija, Advocate for the appellant.

Shri Bhagwat Dayal, Authorized Representative for the Departm