2026 Supreme(Online)(CESTAT) 1739

CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL

CHENNAI

REGIONAL BENCH – COURT No. I

Excise Appeal No.41387 of 2018

(Arising out of Order-in-Appeal No.224/2018 (CTA-I), dated 07.05.2018 passed by Commissioner of GST & Central Excise, Appeals – I, 26/1, Mahatma Gandhi Marg, Nungambakkam, Chennai 600 034).)

E-Mox Device Company …. Appellant

R.S.No.112/ 4 & 8

Sedarapet Industrial Area

Sedarapet

Puducherry 605 111

VERSUS

Commissioner of GST & Central Excise … Respondent

No.1, Goubert Avenue

Puducherry 605 001

APPEARANCE:

Mr. G. Krishna Moorthy, Advocate, for the Appellant

Mr. N. Satyanarayana, 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.40563/2026

DATE OF HEARING:29.04.2026

DATE OF DECISION :05.05.2026