CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Excise Appeal No. 28086 of 2013 (Arising out of Order-in-Appeal No.57/2013 (H-IV) CE dated 31.07.2013 passed by Commissioner of Customs, Central Excise & Service Tax, Hyderabad)

M/s Sumo Foods Pvt Ltd., .. APPELLANT

7-4-40, Gaganpahad Indl.area, Hyderabad, Telangana – 500 004.

VERSUS Commissioner of Central Excise .. RESPONDENT Hyderabad Kendriya Shulk Bhavan, L.B Stadium Road, Basheerbagh, Hyderabad, Telangana – 500 004.

AND Excise Appeal No. 31109 of 2017 (Arising out of Order-in-Appeal No.HYD-EXCUS-002-APP-28-17-18 dated 17.07.2017 passed by Commissioner of Customs & GST (Appeals-I), Hyderabad)

M/s Sumo Foods Pvt Ltd., .. APPELLANT

7-4-4, Gaganpahad Indl. Area, Hyderabad, Telangana – 501 323.

VERSUS Commissioner of Central Excise .. RESPONDENT Hyderabad - I L.B Stadium Road, Basheerbagh, Hyderabad, Telangana – 500 004.

APPEARANCE:

Ms. Padmavati Patil, Advocate for the Appellant.

Shri V.R. Pavan Kumar, Authorized Representative for the Respondent.

CORAM: HON’BLE Mr. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON’BLE Mr. ANGAD PRASAD, MEMBER (JUDICIAL)

FINAL ORDER No. A/30259-30260/2026 Date of Hearing: 29.01.20