Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad REGIONAL BENCH-COURT NO. 1 Excise Appeal No. 12126 of 2018- SMC (Arising out of Order-in-Appeal No. CCESA-SRT-APPEALS-PS-667-668-2017-18 dated

28/02/2018 passed by the Commissioner, CGST & Central Excise, Surat)

Tarun Polymers .…..Appellant Survey No. 380/1 (12), Modern Industrial Estate, Kachigam, Daman, Gujarat VERSUS COMMISSIONER OF Central Excise and Service Tax- Daman ……Respondent

3rd Floor... Adarsh Dahan Building, Opp. Vapi Town Police Station, Daman, Gujarat- 396191 With Excise Appeal No. 12127 of 2018- SMC (Arising out of Order-in-Appeal No. CCESA-SRT-APPEALS-PS-667-668-2017-18 dated

28/02/2018 passed by the Commissioner, CGST & Central Excise, Surat)

Shri Chandrakant Jain .…..Appellant Partner of M/s Tarun Polymers, Survey No. 380/1 (12), Modern Industrial Estate, Kachigam, Daman, Gujarat VERSUS COMMISSIONER OF Central Excise and Service Tax- Daman ……Respondent

3rd Floor... Adarsh Dahan Building, Opp. Vapi Town Police Station, Daman, Gujarat- 396191 APPEARANCE:

Shri Jagdish Surti, Advocate for the Appellant Smt. Sunita Menon, Superintendent (AR) for the Respondent CORAM:

HON'BLE MR. SATENDRA VIKRAM SIN