CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO.4 [Arising out of Order-in-Original No. ALW-EXCUS-000-COM-053-21-22 dated 12.01.2022 passed by the Principal Commissioner of CGST and Central Excise, Alwar]

Commissioner, Central Excise : Appellant & CGST-Alwar A-block Surya Nagar, Alwar Rajasthan-301001 Vs Pandit Deendayal Upadhyay : Respondent Shekhawati University Behind Shri Kalyan Government college Silver Jubilee Road, Sikar, Rajasthan APPEARANCE:

Shri Aejaz Ahmad, Authorised Representative for the Respondent None for the respondent CORAM :

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

HON’BLE MS. HEMAMBIKA R. PRIYA, MEMBER (TECHNICAL)

FINAL ORDER No. 50401/2026 Date of Hearing:17.03.2026 Date of Decision:17.03.2026 DR. RACHNA GUPTA None is present for the assessee-respondent. However, it is observed that the issue in the present appeal is no more res-integra, the same has been acknowledged by the learned DR that the issue stands already decided in favour of the assessee. However, the findings in the impugned order have been reiterated by the learned DR. Keeping in view the said submission, we proceed to decide the present appeal.

2. It is observed