Custom, Excise & Service Tax Tribunal
Goyal Mg Gases Pvt Ltd vs Ludhiana on 21 July, 2025
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
CHANDIGARH
REGIONAL BENCH - COURT NO. I
Excise Appeal No. 60299 of 2023
[Arising out of Order-in-Appeal No. CHD/EXCUS-001-LDH/APP-94-2022-23 dated
22.03.2023 passed by the Commissioner (Appeals), CGST, Ludhiana]
M/s Goyal MG Gases Pvt. Ltd. ......Appellant
Opp. PACL, Naya Nangal, Rupnagar,
Punjab-140126
VERSUS
Commissioner of Central Excise and ......Respondent
Service Tax, Ludhiana Central Excise House, Ludhiana, Punjab-141001 APPEARANCE:
Shri Pawan Kumar Pahwa, Advocate for the Appellant Ms. Amita Gupta, Authorized Representative for the Respondent CORAM: HON'BLE MR. S. S. GARG, MEMBER (JUDICIAL) HON'BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) DATE OF HEARING: 14.07.2025 DATE OF DECISION: 21.07.2025 The appeal is allowed. For order, see order of date passed in Excise Appeal No. 60298 of 2023.
(S. S. GARG) MEMBER (JUDICIAL) (P. ANJANI KUMAR) MEMBER (TECHNICAL) PK