IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA REGIONAL BENCH – COURT NO.1 (Arising out of Order-in-Appeal No.127/DGP-II/CT(Audit-II)/2018-19 dated

24.04.2018 passed by Commissioner of CGST & Central Excise, Kolkata)

M/s Jai Balaji Industries Ltd. (U-III)

(Banskopa, Durgapur, Dist.-Burdwan, West Bengal-713212)

Appellant VERSUS Commissioner of CGST & Central Excise, Bolpur (Nanoor Chandidas Road, SAIN, Dist.Birbhum, Bolpur-731204)

(Pertaining to Durgapur Commissionerate)

Respondent APPERANCE :

None for the Appellant Shri P.Das, Authorized Representative for the Respondent CORAM:

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

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

FINAL ORDER NO.75110/2026 DATE OF HEARING : 20 JANUARY 2026 DATE OF DECISION : 20 JANUARY 2026 Per Ashok Jindal :

The appellant is in appeal against the impugned order wherein demand of Central Excise duty has been confirmed along with equivalent amount of penalty under the provision of Rule 25 (1) of the Central Excise Rules, 2002.

2. The facts of the case are that the appellant is engaged in manufacture of iron & steel products of different grade/varieties falling under Chapter No.72 of the 1 Schedule to the Centra