CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH - COURT NO. 2 [ Arising out of Order-in-Appeal No. VAD-EXCUS-002-APP-228-2023-24 dated 20.09.2023 passed by Commissioner (Appeals) CGST & Central Excise, Vadodara]

M/s. Faizan Texturising …. Appellant Unit-II, Plot No. 1705/A, GIDC Estate, Ankleshwar, Distt. Bharuch - 393002 VERSUS Commissioner, CGST & Central Excise, Vadodara .... Respondent First Floor, Annex, GST Bhavan, Race Course Circle, Vadodara-390 007 Gujarat APPEARANCE :

Shri Rahul Gajera, Advocate for the Appellant Smt. Sunita Menon, Superintendent (AR) for the Revenue.

CORAM:

HON’BLE DR. AJAYA KRISHNA VISHVESHA, MEMBER (JUDICIAL)

DATE OF HEARING : 23.01.2026 DATE OF DECISION: 29.01.2026 FINAL ORDER NO. 10052/2026 DR. AJAYA KRISHNA VISHVESHA :

This appeal has been preferred by the appellant aggrieved by the impugned Order-in-Appeal No. VAD-EXCUS-002-APP-228-2023-24 dated 20.09.2023 passed by Commissioner (Appeals), CGST & Central Excise, Vadodara.

2. The facts of the case in brief are that two Show Cause Notices dated 31.03.2008 and 07.04.2008 were issued to the appellant and both the Show Cause Notices were confirmed vide Orders-in-Or