2025 (4) TMI 689

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.... Shri C. S. Vinod, Authorized Representative for the Respondent ORDER PER : S. K. MOHANTY Heard both sides and perused the case records. 2. Revenue has filed a miscellaneous application No. 85273 of 2024, seeking change of name and address of the respondent in the appeal memorandum filed by the appellants. The prayer made by the Revenue is considered and accordingly, Registry is directed to incorporate the following changed name and address of the respondent in the appeal records for the purpose of disposal of the appeal:- "Commissioner of Central Goods Service Tax & Central Excise, Navi Mumbai Commissionerate, 16th Floor, Satra Plaza, Sector -19D, Palm Beach Road, Vashi, Navi Mumbai - 400 ....

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.... the 'O' rings traded by the appellants. The show-cause notice dated 28.08.2012 issued by the Department was culminated into the adjudication order dated 27.11.2013, wherein the original authority had dropped the proposals made in the show-cause notice. Being dissatisfied with the said adjudication order dated 27.11.2013, Revenue has preferred an appeal before the learned Commissioner (Appeals), which was disposed of vide the impugned order dated 10.04.2015, in allowing the appeal filed by the Revenue. Feeling aggrieved with the impugned order dated 10.04.2015, the appellants have preferred this appeal before the Tribunal. 5. The Department had initiated show-cause proceedings on the premise that tyre 'O' rings are manufactured by them w....