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CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL

CHANDIGARH

REGIONAL BENCH - COURT NO. I

Excise Appeal No. 60908 of 2018

[Arising out of Order-in-Appeal No. APPL/CE/PKL/347-348/2017-18 dated

15.03.2018 passed by the Commissioner (Appeals), CGST-Panchkula]

M/s Hindustan Engineering Enterprises ……Appellant

(Now Hindustan Pumps & Electricals

Engineerings Pvt Ltd.)

13, IDC Kunjpura Road,

Karnal, Haryana 132001

VERSUS

Commissioner of Central Excise and ……Respondent

Service Tax, Panchkula

SCO No. 407-408,

Sector 8, Panchkula, Haryana 134119

WITH

Excise Appeal No. 60933 of 2018

[Arising out of Order-in-Appeal No. APPL/CE/PKL/347-348/2017-18 dated

15.03.2018 passed by the Commissioner (Appeals), CGST-Panchkula]

M/s Malkoh Marketing Pvt Ltd ……Appellant

13, IDC Kunjpura Road,

Karnal, Haryana 132001

VERSUS

Commissioner of Central Excise and ……Respondent

Service Tax, Panchkula

SCO No. 407-408,

Sector 8, Panchkula, Haryana 134119

APPEARANCE:

Shri Vikrant Kackria, Advocate for the Appellants

Shri Yashpal Singh, Authorized Representative for the Respondent

2 E/60908/2018 &

E/60933/2018

CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL)

HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60381-60382/2026

DATE OF HEARING: 25.05.2026

DATE OF DECISION: 25.05.2026

S.S. GARG:

These two appeals are directed against the common impugned

order dated 15.03.2018 passed by the Commissioner (Appeals)

CGST, Panchkula, whereby, the Commissioner (Appeals) has rejected

the appeal of the appellant and confirmed the Order-in-Original.

Since, the issue involved in both the appeals are inter-connected and

both have been decided by the common impugned order, therefore,

both the appeals are taken up together for discussion and decision.

2. Briefly the facts of the present case are that M/s Hindustan

Engineering Enterprises are engaged in the manufacturing of

Submersible Pumps falling under Chapter Heading 841313. They

were selling their products through a related marketing firm M/s

Malkoh Marketing Pvt. Ltd. During the course of investigations, it was

found that M/s Hindustan Engineering Enterprises had wilfully

lowered the price of their product by arranging to sell their goods

through M/s Malkoh, which resulted in issuance of Show Cause

Notices to demand and recover Central Excise duty since 2003-04.

The appellants are being issued show cause notices for the

subsequent period thereto. For the period September, 2015 to June,

2016 the details of goods manufactured by M/s Hindustan

3 E/60908/2018 &

E/60933/2018

Engineering Enterprises and sold through M/s Malkoh Marketing Pvt.

Ltd. was called for and an evasion of Central Excise duty amounting

to Rs. 2,28,348/- was calculated and the appellants were issued

Show Cause Notice dated 05.10.2016 to demand and recover Central

Excise duty amounting to Rs. 2,28,348/- with interest besides

proposing penal action against both the appellants that the

adjudicating authority vide the Order-in-Original dated 18.10.2017

confirmed the demand along with interest and imposed penalties.

Aggrieved by the said order, the appellant filed the appeal before the

Commissioner (Appeals) who rejected the same. Hence, the present

appeal.

3. Heard both the parties and perused the material on record.

4. Learned Counsel for the appellant submits that the dispute in

the present case is no more res integra and has been decided in the

appellant’s own cases for the previous period by the Tribunal in the

following cases:

i) Hindustan Pumps & Electrical Engineering Pvt. Ltd. &

Malkoh Marketing Pvt. Ltd. vs, C.C.E. & S.T., 2018 (10) TMI

532- CESTAT Chandigarh

(ii) Hindustan Pumps & Electrical Engineering Pvt. Ltd. &

Malkoh Marketing Pvt. Vs. C.C.E. & S.T., decided vide Final

Order No. 60685-60688/2024 dated 19.12.2024

4 E/60908/2018 &

E/60933/2018

(iii) Hindustan Pumps & Electrical Engineering Pvt. & Malkoh

Marketing Pvt. Ltd. Vs. C.C.E. & S.T., decided vide Final Order

No. 61730-61733/2025-DB dated 28.11.2025.

4.1 He further submits that both the authorities below have

wrongly held tha