CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – IV Excise Appeal No. 50181 of 2024 [Arising out of Order-in-Appeal No. IND-EXCUS-000-APP-29-2023-24 dated 28.04.2023 passed by the Commissioner of CGST, Customs & Central Excise (Appeals), Indore]

M/s. Dhananjay Confectionaries Pvt. Ltd. …Appellant Plot No. 42, 53 & 112-A, Sector-F, Industrial Area, Sanwer Road, Indore – 452015 (M.P.)

VERSUS Commissioner of Customs, Central Excise & CGST - Indore …Respondent Manik Bagh Palace, Indore, Madhya Pradesh - 452014 APPEARANCE:

Ms. Rinki Arora and Shri Mayun Jain, Advocates for the Appellant Shri Kuldeep Rawat, Authorized Representative for the Respondent CORAM:

HON’BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL)

DATE OF HEARING: 08.01.2026 DATE OF DECISION: 08.01.2026 FINAL ORDER NO. 50141/2026 DR. RACHNA GUPTA Present appeal is filed to assail Order-in-Appeal No. 29/2023-

24 dated 28.04.2023 vide which the appeal against the Order-in- Original dated 31.12.2021 has been rejected on the grounds of limitation. The facts relevant for the present adjudication are as follows:

1.1 The appellant, M/s. Dhananjay Confectionaries Pvt. Ltd. is manufacturing company and is also