1. Union of India, through the Secretary, Ministry of Finance, Department of Revenue, having office at Central Secretariat North Block, New Delhi 2. Customs Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, constituted under Section 129 of the Customs Act, 1962 and having its Office at 169, Acharya Jagadish Chandra Bose Road, 7th Floor, Bamboo Villa, Kolkata700014 3. Commissioner of Central Excise and Service Tax, 5A, Main Road, Ranchi, Jharkhand831001 4. Registrar, Customs, Excise & Service Tax Appellate Tribunal, West Block No. 11, R.K. Puram, New Delhi110066 5. Deputy Registrar, Customs, Excise & Service Tax Appellate Tribunal, 169, Acharya Jagadish Chandra Bose Road, Bamboo Villa, 7th Floor, Kolkata700014 6. Central Board of Excise and Customs, Government of India, Ministry of Finance, Department of Revenue, North Block, New Delhi 110001 .... Respondents. with I.A. no. 1609 of 2016 In W.P. (T) No.4859 of 2015 1. M/s. Bihar Foundry and Castings Ltd. a Company incorporated under the Companies Act, 1956 having its registered office at Main Road, Ranchi, P.O. G.P.O, P.S. Kotwali Town, DistrictRanchi in the State of Jharkhand having its manufacturing Unit 1 at Marar (Unit BFCL) and UnitII at Marar (Unit Gautam Ferro Alloys at Marar,PO & PS Marar, DistrictRamgarh Cantt., Jharkhand through its Managing Director Sri Hari Krishna Budhia. 2. Sri Hari Krishna Budhia, Managing Director,s/o Late Radha Krishna Budhia, aged about 71 years, r/o Near Surendra Nath Centarary School, P.O., P.S. Sadar, Dist Ranchi, Jharkhand who is a citizen of India. 3. Sri Gaurav Budhia, Director, aged about 27 years r/o Near Surendra Nath Centarary School, P.O.,P.S.Sadar, DistRanchi, Jharkhand who is a citizen of India. .... Petitioners Versus 1. Union of India, through the Secretary, Ministry of Finance, Department of Revenue, having office at Central Secretariat North Block, New Delhi 2. Customs Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, constituted under Section 129 of the Customs Act, 1962 and having office at No.169, Acharya Jagadish Chandra Bose Road, 7 th Floor, Bamboo Villa, Kolkata700014 2 3. Commissioner of Central Excise and Service Tax, 5A, Main Road, Ranchi831001 4. Registrar, Customs, Excise & Service Tax Appellate Tribunal, West Block No. 11, R.K. Puram, New Delhi110066 5. Deputy Registrar, Customs, Excise & Service Tax Appellate Tribunal,169, Acharya Jagadish Chandra Bose Road, 7th Floor, Bamboo Villa, Kolkata700014 6. Central Board of Excise and Customs, Government of India, Ministry of Finance, Department of Revenue, North Block, New Delhi 110001 .... Respondents with I.A.No.5313 of 2015 In W.P. (T) No.3560 of 2015 Rajendra Kumar Pilania, son of late S.M. Pilania, resident of Nehru Road, PO & PS Ramgarh Cantt, Town and Dist. Ramgarh,Jharkhand ..... Petitioner Versus 1. The Union of India, through the Joint Secretary (Revenue), Ministry of Finance, Department of Revenue, Room no. 46 (North Block), New Delhi100001 2. The Secretary/ Registrar, Customs Excise and Service Tax Appellate Tribunal, East Zonal Bench Bamboo Villa, 169, Acharya Jagadish Chandra Bose Road, Kolkata700014 (West Bengal) 3. Commissioner of Central Excise, 5 Main Road, Ranchi, Jharkhand ....Respondents with W.P. (T) No.6142 of 2014 1. Prefabs (BIHAR) Private Limited, a Private Limited Company having its registered office at 95 MIG Kankarbagh Colony PO and PS Kankarbagh, Dist. Patna, Bihar and carrying on business from Plot No. M/33, 4th Phase, Industrial Area, Adityapur, PO and PS Adityapur, Saraikela Kharsawa at Jamshedpur 2. Atul Sahay one of its directors of M/s Prefabs (Bihar) Pvt. Ltd, S/o Shri Vidyanand Sahay residing at Flat no. 4C, 32 Circuit House Area,. Road no. 3, Jamshedpur PO Circuit House ,PS Bistupur, Dist