Custom, Excise & Service Tax Tribunal
Shri Lancy Mascarenhas Partner Lancy ... vs Mangalore on 12 March, 2026
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
1st Floor, WTC Building, FKCCI Complex, K. G. Road,
BANGLORE-560009
REGIONAL BENCH - COURT - 2
Central Excise Appeal No. 21147 of 2017
((Arising out of Order-in-Original No. MLR-EXCUS-000-COM-MS-25-16-17 dated
20.04.2017 passed by the Commissioner of Central Excise & Service Tax, Bengaluru)
Shri Lancy Mascarehas Partner,
Lancy Constructions
M/s. Lanwal blocks and M/s. Lancy enterprises,
Admin off 3rd Floor, Pio Mall, Mangalore, Bejai Church Road,
Mangalore Office, Mangalore
Karnataka - 575004. ..........Appellant
VERSUS
Commissioner of Central Excise, Mangalore
7th Floor, Trade Centre, Bunts Hostel Rd,
Mangalore, Karnataka - 575003. ...........Respondent
APPEARANCE:
Mr. M. S. Nagaraja, Advocate, for the Appellant Mr. Rajashekhar. B. N.N., Authorized Representative (AR) for the Respondent CORAM:
HON'BLE MR. P.A. AUGUSTIAN, MEMBER (JUDICIAL) HON'BLE MR. PULLELA NAGESWARA RAO, MEMBER (TECHNICAL) Date of Hearing: 06.10.2025 Date of Decision: 12.03.2026 The appeal is Allowed. For Order, see order of this date in Central Excise Appeal No. 21145 of 2017.
(P.A. AUGUSTIAN) MEMBER (JUDICIAL) (PULLELA NAGESWARA RAO) MEMBER (TECHNICAL) Sasi