CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.I (Arising out of Order-in-Appeal No.10/ST/Alld/2024 dated 08/01/2024 passed by Commissioner (Appeals) Central Excise & Service Tax, Allahabad)

M/s Style Digital Color Lab, …..Appellant (1 Court Road, Near Sumer Hotel, Mainpuri-205001)

VERSUS Commissioner of Central Excise &

Service Tax, Allahabad ….Respondent (38 MG Marg, Civil Lines, Allahabad)

APPEARANCE Absent on call, for the Appellant Shri Santosh Kumar, Authorised Representative for the Respondent CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

FINAL ORDER NO.70336/2025 DATE OF HEARING : 23 June, 2025 DATE OF DECISION : 23 June, 2025 SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.10/ST/Alld/2024 dated 08/01/2024 passed by Commissioner (Appeals) Central Excise & Service Tax, Allahabad.

2.1 Appellant is absent on call. I have heard Shri Santosh Kumar learned Authorized Representative appearing for the revenue.

3.1 I have considered the impugned order along with the submissions made in appeal and during the course of arguments. 3.2 I find that the issue involved in the present appeal is with respect of condonation of del