CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.I (Arising out of Order-in-Appeal No.58/ST/Alld/2024 dated 23/01/2024 passed by Commissioner (Appeals) Central Excise & Service Tax, Allahabad)

Mr. Sanjay Kumar Gupta, …..Appellant (539, Chakdhaurha, Hardashpur, Raebareli-229001)

VERSUS Commissioner of Central Excise &

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

APPEARANCE Request to decide the matter on merits, for the Appellant Shri Santosh Kumar, Authorised Representative for the Respondent CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

FINAL ORDER NO.70338/2025 DATE OF HEARING : 24 June, 2025 DATE OF DECISION : 24 June, 2025 SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.58/ST/Alld/2024 dated 23/01/2024 passed by Commissioner (Appeals) Central Excise & Service Tax, Allahabad.

2.1 Appellant through letter dated 23.06.2025 requested to decide the matter in accordance with the available records. 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 a