CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL AHMEDABAD REGIONAL BENCH, COURT NO. 2 EXCISE APPEAL NO. 10632 OF 2020 [Arising out of OIA-AHM-EXCUS-001-APP-02-2020-21 dated 27.04.2020 issued on 12/06/2020 passed by Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-AHMEDABAD]

SHRI KRISHNA KESHAV LABORATORIES LTD Appellant Nr. Yogeshwar Estate, B/H Torrent Power Ltd, Amaraiwadi Road, Ahmedabad, Gujarat Vs.

COMMISSIONER (Appeals) CGST, AHMEDABAD Respondent

7^th Floor, Central GST, Bhavan, Revenue Marg, Ambawadi, Ahmedabd-15 Appearance:

Shri Vikas Mehta, Consultant for the Appellant Shri Sunita Menon, Superintendent (AR) for the Respondent CORAM:

HON'BLE Dr. AJAYA KRISHNA VISHVESHA, MEMBER ( JUDICIAL )

FINAL ORDER NO. 10238/2026 Date of Hearing : 19.01.2026 Date of Decision : 01.04.2026 Dr. AJAYA KRISHNA VISHVESHA This appeal is directed against the impugned order dated 27^th April, 2020 issued on 12.06.2020, passed by the learned Commissioner (Appeals) through which the learned Commissioner rejected the appeal of the appellant and upheld the Order-in-Original dated 23^rd August, 2019 passed by the Deputy Commissioner CGST Division Ahmedabad South.

1.1 The facts o