Custom, Excise & Service Tax Tribunal
Ranchi Commissionerate vs Grasim Industries Ltd on 16 April, 2025
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
EASTERN ZONAL BENCH : KOLKATA
REGIONAL BENCH - COURT NO. 1
Arising out of Order-in-Appeal No. 364/RAN/2018 dated 23.08.2018 passed by Commissioner of
CGST & CE, Ranchi
E/EH/75901/2023
Excise Appeal No. 77478 of 2019
Commissioner of CGST & CX, Ranchi : Appellant
Central Revenue Building, 5A, Main Road, Ranchi-834001.
VERSUS
M/s. Grasim Industries Ltd. : Respondent
Ghanshyam Kunj, Garhwa Road, Rehla, Palamu-822124.
With Arising out of Order-in-Appeal No. 401/RAN/2019 dated 08.11.2019 passed by Commissioner of CGST & CE, Ranchi.
E/EH/75902/2023 Excise Appeal No. 75048 of 2020 Commissioner of CGST & CX, Ranchi : Appellant Central Revenue Building, 5A, Main Road, Ranchi-834001.
VERSUS M/s. Grasim Industries Ltd. : Respondent Ghanshyam Kunj, Garhwa Road, Rehla, Palamu-822124.
APPEARANCE:
Mr. Rahul Tangri, Advocate for the Appellant Shri S.K.Dikshit , Authorized Representative for the Respondent CORAM:
HON'BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL) HON'BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) DATE OF HEARING: 16.04.2025 FINAL ORDER NO. 75931-75932/2025 Per: Ashok Jindal Considering the fact that the revenue involved is less than the monetary limit fixed under litigation policy therefore, the Early Hearing application filed by the Respondent are allowed and the appeals are taken today itself for final disposal.
2. As stated by both sides that revenue involved is less 2 Appeal No.: E/77478, 75048/2019, 2020-DB than 60 lakhs therefore, both the appeals are disposed of under litigation policy, vide Board's instruction being F.No. 390/Misc./116/2017-JC dated 22.08.2019 as amended vide latest instruction dated 06.08.2024.
(ASHOK JINDAL) MEMBER (JUDICIAL) (K. ANPAZHAKAN) MEMBER (TECHNICAL) RG