CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL CHANDIGARH REGIONAL BENCH - COURT NO. I Service Tax Appeal No. 60277 of 2016 [Arising out of Order-in-Original No. JAL-EXCUS-000-COM-016-15-16 dated

22.03.2016 passed by the Commissioner of CE & ST, Jalandhar, Hqrs at Ludhiana]

Commissioner of Central Excise, ……Appellant Jalandhar Hqrs at GST Bhawan, F Block, Rishi Nagar, Ludhiana 141001 VERSUS Concord Hospitality (P) Ltd ……Respondent Airport Road, Amritsar 143001 APPEARANCE:

Present for the Appellant: Shri Anurag Kumar and Shri Goverdhan Dass Bansal, Authorized Representatives Present for the Respondent: Shri Gautam Chugh, Advocate CORAM: HON’BLE Mr. S. S. GARG, MEMBER (JUDICIAL) HON’BLE Mr. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO. 60035/2026 DATE OF HEARING: 08.01.2026 DATE OF DECISION: 08.01.2026 S. S. GARG:

The present appeal filed by the Revenue is directed against the impugned order dated 22.03.2016 passed by the Commissioner of Central Excise, Ludhiana, whereby, the learned Commissioner has dropped the proceedings initiated against the respondent.

2. Briefly the facts of the present case are that the respondent is registered with the department vide Registration No. AAC