CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL New Delhi PRINCIPAL BENCH – COURT NO. 3 [Arising out of OIO No. ALW-EXCUS-000-COM-004-19-20 dated 03.07.2019 passed by the Commissioner of Central Goods and Service Tax, Alwar]

Mining Engineer : Appellant Department of Mines & Geology Bharatpur Dist., Rajasthan Vs Commissioner of CGST-Alwar : Respondent A-Block, Surya Nagar, Alwar-301001 APPEARANCE:

Shri Ritul Patwa, Advocate for the Appellant Shri Shashank Yadav, Authorized Representative for the Respondent CORAM :

HON’BLE MS. BINU TAMTA, MEMBER (JUDICIAL)

HON’BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL)

FINAL ORDER No. 50145/2026 Date of Hearing:15.01.2026 Date of Decision:23.01.2026 HEMAMBIKA R. PRIYA The present appeal is filed by Mining Engineer¹, Department of Mines & Geology, Rajasthan against the order in original Alw-Excus- 000-Com-004-19-20 dated 30.07.2019 wherein the demand of ₹3,47,87,620/-was confirmed.

2. The appellant is engaged in grant of mining leases for extraction and sale of minerals within Bharatpur district in Rajasthan. The appellant is also engaged in provisioning for the collection of dead rent, royalty, excess royalty etc. The department issued a show cause

1 t