IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA REGIONAL BENCH – COURT NO.1 (Arising out of Order-in-Appeal No.04/JSR/2016-17 dated 05.05.2016 passed by Commissioner of CGST & Central Excise, Jamshedpur)

M/s Amul Crankcase Pvt. Ltd.

(NH-33, Near TCI Petrol Pump, Kanderbera, Jamshedpur)

Appellant VERSUS Commissioner of CGST & Central Excise, Jamshedpur (143, New Baradwari, Sakchi, Jamshedpur-831001) Respondent APPERANCE :

Shri N.K.Chowdhury, Advocate for the Appellant Shri S.K.Singh, Authorized Representative for the Respondent CORAM:

HON’BLE MR.ASHOK JINDAL, MEMBER (JUDICIAL)

HON’BLE MR.K.ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER NO.75012/2026 DATE OF HEARING : 10 DECEMBER 2025 DATE OF PRONOUNCEMENT : 08 JANUARY 2026 Per Ashok Jindal :

The appellant is in appeal against the impugned order wherein the ld.Commissioner (Appeals) has dismissed the appeal as barred by limitation as the adjudication order was received by the appellant on 25.08.2010 and the appeal has been filed on 21.12.2015. Therefore, the same is barred by limitation under Section 85(3A) of the Finance Act, 1994.

2. The ld.Counsel for the appellant submits that the adjudication order was not received by the ap