CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH- COURT NO. I Excise Appeal No. 51564 of 2025 (Arising out of Order-in-Original No. 181/2025-CE dated 31.01.2025 passed by the Additional Director General (Adjudication), New Delhi)

Sun Home Appliances Private Limited, …Appellant (Formerly, M/s. Sun Industries), Plot No. SP5-129, Industrial Area Ghiloth, General Zone Ghiloth, District-Alwar, Alwar, Rajasthan-301705.

VERSUS Additional Director General (Adjudication), …Respondent Directorate General of GST Intelligence, 2^nd Floor, West Block No. 8, Wing No. 6, Sector-1, R.K. Puram, New Delhi – 110066.

WITH Excise Appeal No. 50862 of 2025 (Arising out of Order-in-Original No. 181/2025-CE dated 31.01.2025 passed by the Additional Director General (Adjudication), New Delhi)

Shri Jasraaj Singh Kalra, …Appellant Managing Director, Sun Home Appliances Private Limited (Formerly, M/s. Sun Industries), A-30 & 31, Hosiery Complex, Phase-II, Noida VERSUS Additional Director General (Adjudication), …Respondent Directorate General of GST Intelligence, 2^nd Floor, West Block No. 8, Wing No. 6, Sector-1, R.K. Puram, New Delhi – 110066.

AND Excise Appeal No. 50861 of 2025 (Arising o