CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. I EXCISE APPEAL NO. 53710 OF 2018 [Arising out of the Order-in-Original No. ALW-EXCUS-000-COM-020-18- 19 dated 24/08/2018 passed by The Commissioner of Central Excise, Alwar]

M/S KUNSONS METALS LTD. ……APPELLANT (now called Balar Marketing Private Limited)

G-I,472, Phase-I, RIICO Industrial Area Bhiwadi, District Alwar Rajasthan – 110 035 Versus COMMISSIONER OF CENTRAL EXCISE ….RESPONDENT A-Block, Surya Nagar Alwar, Rajasthan– 301001 APPEARANCE:

Shri B.L.Narasimhan and Ms. Sukriti Das, Advocates for the appellant.

Shri Rakesh Agarwal, Authorized Representative for the Department CORAM:

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

FINAL ORDER NO. 50174/2026 DATE OF HEARING : 21.11.2025 DATE OF DECISION: 27.01.2026 P.V.SUBBA RAO We have heard Shri B.L. Narasimhan, learned counsel for the appellant and Shri Rakesh Agarwal, learned authorized representative for the Revenue and perused the records.

2. The facts which led to the issue of the impugned order are that the appellant manufactured goods on job work basis during the period 2008-09 to 2011-12 but had not pai