THE HONOURABLE SRI JUSTICE P.SAM KOSHY AND THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO Central Excise Appeal No.1 of 2025 JUDGMENT :(per Hon’ble Sri Justice P.SAM KOSHY The instant appeal has been filed by the appellant herein under Section 35-G of the Central Excise Act, 1944 (as substituted by the Finance Act, 2003), assailing the Final Order No.A/30273- 30277/2024-EX[DB], dated 08.04.2024, in Appeal No.E/25925/2013 passed by the Central Excise and Service Tax, Appellate Tribunal (CESTAT), Regional Bench, at Hyderabad, (for short, the ‘impugned order’)

2. Heard Mr. K. Prashanth, learned Senior Standing Counsel for Central Board of Indirect Taxes and Customs, for the appellant; and Mr. R. Raghavendra Rao, learned counsel appearing on behalf of Mr. Dinesh Kumar Sudhamalla, learned counsel for the respondent-

Company.

3. Vide the impugned order, the Tribunal had allowed the appeal preferred by the respondent-Assessee and had set aside the Order-in- Original No.30/2012-CE-HYD-III-Adjn (Commr.), dated 24.12.2012, passed by the Commissioner of Excise and Customs.

4. At the outset, learned Standing Counsel for the appellant contended that the impugned order is one which had been passe