SRI SIVASAKTHI AUTO ANCILLARIES MADRAS PVT LTD Vs. CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL; COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) C.M.A.Nos.1853 and 1857 of 2014 are filed challenging the Misc. Order Nos.40788 and 40787 of 2014, dated 13.5.2014 passed by the Customs, Excise and Service Tax Appellate Tribunal, Chennai (for brevity, "the Tribunal").

(2.) C.M.A.Nos.2224 and 2225 of 2014 are filed challenging the Final Order Nos.40383 and 40384 of 2014, dated 2.7.2014 passed by the Tribunal.

(3.) 1. The brief facts of the case are as under: The appellant is engaged in the manufacture of Sheet Metal Pressed Automobile Components falling under Chapter 87 of CETA, 1985. The assessee cleared the finished goods on payment of duty.