CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.I (Arising out of Order-in-Appeal No.NOI-EXCUS-001-APP-86-2025-26 dated 20.06.2025 passed by Commissioner (Appeals) Customs, CGST & Central Excise, Noida)

M/s CPS Security Pvt. Ltd., …..Appellant (1^st Floor, 38, Omaxe Arcade Near Pari Chowk, Distt.-G.B. Nagar-201308)

VERSUS Commissioner of Central Excise &

CGST, Noida ….Respondent (4^th Floor, C-232-A/2, GST Bhawan, Sector-48, Noida-201305)

APPEARANCE Shri Abhinav Kalra, Advocate for the Appellant Shri Santosh Kumar, Authorized Representative for the Respondent CORAM: HON’BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL)

FINAL ORDER NO.- 70012/2026 DATE OF HEARING : 05.01.2026 DATE OF DECISION : 05.01.2026 The present appeal has been filed by the Appellant assailing the Order-in-Appeal No.NOI-EXCUS-001-APP-86-2025- 26 dated 20.06.2025 passed by Commissioner (Appeals)

Customs, CGST & Central Excise, Noida.

2. I find that the learned Commissioner (Appeals) has not decided the appeal on merits but dismissed the same on the ground of limitation.

3. The Order-in-Original dated 19.09.2023 was issued on 20.09.2023. However, again there is noting on the Order-in- Original