Selvam,
W/o Villan,
Meenakshipuram Chettidurichi Village,
Singampunari Post and Taluk,
Sivaganga District.
3. V.Alagurani
D/o Villan,
Meenakshipuram Chettidurichi Village,
Singampunari Post ... Taluk,
Sivaganga District.
4. V.Annalakshmi,
D/o Villan,
Meenakshipuram Chettidurichi Village,
Singampunari Post and Taluk,
Sivaganga District.
2
5. V.Amsavalli,
D/o Villan
Retd. Postal Assistant),
S/o Sangilikaruppaiah,
No.177, Opp. To Travels Bugalow,
Sivaganga Road,
Manamadurai.
By Advocate M/s. R. Malaichamy.,
Vs
1.Union ... General,
Southern Region(TN),
Madurai.
3.The Senior Superintendent of Post Offices.
Sivaganga Division,
Sivaganga. .. Respondents
By Advocate Mr. M. Kishore Kumar
Chandran
Son of Udaiyar,
No.52C/6, Sundarapuram Street,
Manamadurai,
Sivaganga District
Pin-623 606 tee Applicant
By Advocate M/s.R.Malaichamy ... Southern Railway (TN)
Madurai - 625 002.
4. The Superintendent of Post Offices,
Sivaganga Division,
Sivaganga---630561. we Respondents
By Advocate Mr. SU.Srinivasan
2
ORAL
Appellant
Sugar Factory,
Survey No.9/3, Udaikulam Village,
Bose Nagar,
Sivaganga 630 561.
Versus
The Commissioner of GST & Central Excise ...Respondent
Chennai Outer
Ariyalur, Perambalur, Dindigul, 14
Cuddalore, Nagapattinam,
Ramnathapuram, Tiruvallur, Tirunetveli,
Thiruvarur, Trichchirappalli, Tuticorin,
Sivaganga, Chennai, Dharmapuri
19. Telangana Nalgonda 1
20. Tripura North Tripura, Gomati
Moorthi,
Son of Subbaiah,
No.7F, Ramalinga Nagar,
Devakottai Extn.,
Sivaganga District,
Pin -- 630 303. ae Applicant
By Advecate : Mr. R. Malaichamy
Vs.
Union
Tricky Zone,
RTI Cell, BSNL Building, 22,
Netaji Street, Karaikudi,
Sivaganga, Tamil Nadu- 630001. .... ितवादीगण /Respondent
Date of Hearing : 16/08/2023
Date of Decision
General,
Tamil Nadu Circle,
Anna Salai, Chennai.
2,Superintendent of Post Offices,
Sivaganga Division,
Sivaganga. .. Respondents
By Advocate Dr. K. Kannan
NOVEMBER 2023.
1. The Branch Manager,
Indian Overseas Bank,
Opp. Sivaganga Bus Stand,
Thondi Road, Sivagangai District.
2. The Regional Manager,
Indian Overseas Bank,
Door
Shankar,
Assistant General Manager and CAPIO, Indian Overseas Bank, Sivaganga, attended the
hearing through video conference.
5.1. The respondent while defending their case inter alia
