CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH- COURT NO. I Customs Appeal No. 50574 of 2025 (Arising out of Order-in-Appeal No. IND-EXCUS-000-APP-112-2024-25 dated 22.10.2024 passed by the Commissioner (Appeals), CGST, Customs and Central Excise, Indore (M.P.))

M/s. Hari Sons Pan Masala .…Appellant

6-A, Old Kabadkhana, Jumerati Bazar, Bhopal, M.P.-462001 Versus The Commissioner (Customs) .…Respondent B-Zone, 3-Mala, 12/2/7 and 12/2/8, Pipaliyakumar-Village, Nipaniya Indore-462011(M.P.)

APPEARANCE:

Mr. Abhas Mishra, Advocate for the Appellant Mr. M.K. Shukla, Authorised Representative of the Department CORAM:

HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)

DATE OF HEARING/ DECISION: January 19, 2026 FINAL ORDER NO. 50159/2026 JUSTICE DILIP GUPTA This appeal is directed against the order dated 22.10.2024 passed by the Commissioner (Appeals) by which the appeal filed by the appellant before the Tribunal has been dismissed for the reason that it was barred by time.

2. The records indicate that against the order passed by the Adjudicating Authority on 16.12.2021 which was served upon the appellant on 26.12.2021, the appella