CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL MUMBAI WEST ZONAL BENCH Service Tax Appeal No. 87670 OF 2023 (Arising out of Order-in-Appeal No. SK-359-APPEALS-II-MC-2023-24 dated 31.10.2023 passed by the Commissioner of CGST & C.Ex.

(Appeals-II), Mumbai Sustainancy …..Appellant B-404 Kanakia Rainforest Bhawani Nagar, Marol, Mumbai VERSUS Commissioner of CGST & Central Excise, …..Respondent Mumbai Central

4^th Floor, Central Excise Bldg., Churchgate Mumbai APPEARANCE:

Shri Anantha Kandait, Advocate for the appellant Shri S B P Sinha, Superintendent (AR) for the respondent CORAM:

HON’BLE MR. AJAY SHARMA, MEMBER (JUDICIAL)

FINAL ORDER No: 85185/2026 DATE OF HEARING : 23.07.2025 DATE OF DECISION : 21.01.2026 This appeal has been filed against the Order-in-Appeal dated 31.10.2023 passed by the Commissioner (Appeals)-II, CGST & C.Ex., Mumbai rejecting the appeal filed by the appellant at the threshold without going into the merits for non- compliance with the mandatory pre-deposit requirement prescribed u/s.35F of Central Excise Act, 1944 as applicable to Service Tax by virtue of Section 83 of the Finance Act, 1994.

2. The impugned order herein was passed by the learned Commissioner (Appeals)