CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH-COURT NO. 4 SERVICE TAX APPEAL NO. 52956 OF 2019 [Arising out of Order-in-Appeal No. 321(CRM)/ST/JPR/2019 dated 13.09.2019 passed by the Commissioner (Appeals) Central Excise & CGST, Jaipur]

RAJASTHAN STATE AGRICULTURE .......APPELLANT MARKETING BOARD Pant Krishi Bhawan, C-Scheme, Jaipur Vs.

COMMISSIONER CGST & CENTRAL EXCISE –JAIPUR ......RESPONDENT RAJASTHAN Appearance:

Present for the Appellant : Shri Rahul Lakhwani, Advocate Present for the Respondent: Shri Shashank Yadav, Authorised Representative CORAM:

HON'BLE DR. RACHNA GUPTA, MEMBER ( JUDICIAL )

HON'BLE MR. P. V. SUBBA RAO, MEMBER ( TECHNICAL )

FINAL ORDER NO. 50814 /2025 Date of Hearing : 10/03/2025 Date of Decision :02/06/2025 P. V. SUBBA RAO The Rajasthan state agriculture marketing board¹ filed this appeal to assail the Order-in-Appeal dated 13.09.2019² passed by the Commissioner (Appeals) upholding the order dated 03.07.2018 passed by the Assistant Commissioner, confirming

1 Appellant

2 Impugned order demand of ₹14,23,657 under section 73 (2) of the Finance Act, 1994³ along with interest under section 75 of the Finance Act and imposed penalties under s