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case, such a situation has arisen. 11. Jeypore in the District of Koraput from where the memorandum of second appeal was sent by post

Bhubaneswar) M/s National Aluminium Company Limited (M & R Complex, Damanjodi, Koraput) Appellant VERSUS Commissioner of CGST & Excise, Bhubaneswar (C.R.Building, Rajaswa

Vihar, Bhubaneswar - 751 007) M/s. Hindustan Aeronautics Limited : Appellant Engine Division - Koraput, P.O. Sunabeda - 763 002, District: Koraput (Odisha) VERSUS Commissioner of Central

Bhubaneswar.) M/s. National Aluminium Company Limited (Mines & Refinery Complex, Damanjodi, Koraput, Orissa-763008.) ...Appellant VERSUS Commissioner of CGST & CX, Bhubaneswar Commissionerate .....Respondent

National Aluminium Co. Limited : Appellant Mines & Refinery Complex, Damanjodi, Koraput, Orissa - 763 008 VERSUS Principal Commissioner, C.G.S.T. & Central Excise : Respondent

National Aluminium Company Limited (Mines & Refinery Complex, PO-Damanjodi, Dist.-Koraput, Pin-763008, Odisha) Appellant VERSUS Commissioner of GST,Excise & Customs, Bhubaneswar

Appellant VERSUS M/s NALCO Limited (Mine & Refinery Complex, Damonjodi, Dist.-Koraput,Orisha, Pin-763008) Respondent APPERANCE : Shri K.Chowdhury, Authorized Representative

refinery complex located at Damanjodi in the district of Koraput. The raw material i.e. Calcined Alumina, manufactured in the sister unit is transferred ... appellant from its own sister unit situated in the district of koraput. There is no dispute regarding either the payment of duty by the sister

Bilt Graphics Paper Products (P) Ltd. : Respondent Unit-Sewa, Gaganapur, Jaypore, Dist: Koraput(Odisha) APPEARANCE: Shri P.Das, Authorized Representative for the Appellant None

Appeals), GST, CX & Customs, Bhubaneswar.) M/s. Emenes Enterprises (Gaganapur, Jeypore, Koraput, Oidsha, 764002) Appellant VERSUS Commissioner of CGST & Central Excise, Bhubaneshwar