CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Excise Appeal No. 60789 of 2019 [Arising out of Order-in-Appeal No. LUD-EXCUS-001-APP-2306-19 dated

25.04.2019 passed by the Commissioner (Appeals), Central Excise, Ludhiana]

M/s Oliver Engg. Pvt. Ltd. ……Appellant Sandharshi Tehsil Rajpura, Patiala, Punjab-140401 VERSUS Commissioner of Central Excise & ……Respondent Service Tax, Ludhiana GST Bhawan, F-Block, Rishi Nagar, Ludhiana, Punjab-141001 APPEARANCE:

None for the Appellant Shri Aniram Meena, Authorized Representative for the Respondent CORAM: HON’BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60355/2026 DATE OF HEARING/DECISION: 15.05.2026 S. S. GARG:

The present appeal is directed against the impugned order dated 25.04.2019 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has set aside the demand for the extended period and demand for the normal period has been upheld.

2. Briefly the facts of the present case are that the appellants are engaged in the manufacturing of excisable goods falling under Chapter 72 & 73 of the Central Excise Tariff Act, 1985 and are avail