CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHENNAI REGIONAL BENCH – COURT No. I Excise Appeal No.40364 of 2018 (Arising out of Order-in-Appeal No.399/2017 (CTA-I), dated 23.11.2017 passed by the Commissioner of GST & Central Excise, Appeals – I, 26/1, Mahatma Gandhi Marg, Nungambakkam, Chennai 600 034).)

M/s. ICMC Corporation Limited …. Appellant No.36, Ambattur Industrial Estate Ambattur Chennai 603 204 VERSUS Commissioner of GST & Central Excise …..Respondent No.26/1, Mahatma Gandhi Road Nungambakkam, Chennai 600 034 APPEARANCE:

Shri S. Gokarnesan, Advocate for the Appellant Shri Sanjay Kakkar, Authorised Representative for the Respondent CORAM:

HON’BLE MR. M. AJIT KUMAR, MEMBER (TECHNICAL)

HON’BLE MR. AJAYAN T.V., MEMBER (JUDICIAL)

FINAL ORDER No.40562/2026 DATE OF HEARING : 29.04.2026 DATE OF DECISION : 05.05.2026 Per Mr. AJAYAN T.V.

M/s. ICMC Corporation Ltd, a registered manufacturer and the Appellant herein, has preferred this appeal against the Order in Appeal No.399/2017 (CTA-I) dated 23-11-2017 passed by the Commissioner of GST & Central Excise (Appeals-1) (impugned order), whereby the appellate authority has upheld the order in original Sl.No.019/2016(AC) dated 22.12.2