IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/TAX APPEAL NO. 1913 of 2008 With R/TAX APPEAL NO. 1697 of 2008 With R/TAX APPEAL NO. 1910 of 2008 With R/TAX APPEAL NO. 1911 of 2008 With R/TAX APPEAL NO. 1931 of 2008 FOR APPROVAL AND SIGNATURE:

HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI ==================================================

Approved for Reporting Yes No ✔

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COMMISSIONER OF CENTRAL EXCISE Versus P N MULGUND - ASST GENERAL MANAGER ==================================================

Appearance:

MR ANKIT SHAH(6371) for the Appellant(s) No. 1 MR BL NARASIMHAN(5813) for the Opponent(s) No. 1 ==================================================

CORAM:HONOURABLE MR. JUSTICE A.S. SUPEHIA and HONOURABLE MR. JUSTICE PRANAV TRIVEDI Date : 19/11/2025 ORAL COMMON JUDGMENT (PER : HONOURABLE MR. JUSTICE A.S. SUPEHIA)

1. Heard learned advocate Mr. Ankit Shah for the appellant and learned advocate Mr. Anand Nainawati for the respondent.

2. Since Tax Appeal No.1697 of 2008 is treated as the lead matter, all the Tax Appeals are being heard and decided together, as they arise out of the common judgment and order dated 18.02