CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO. I (Arising out of Order-in-Appeal No.682/ST/ALLD/2023 dated 11.01.2023 passed by Commissioner (Appeals) Customs, CGST & Central Excise, Allahabad)

Shri Ramesh Tiwari, …..Appellant (Phase-4, Rapti Nagar, Gorakhpur-273001)

VERSUS Commissioner of Central Excise &

CGST, Varanasi ….Respondent (Varanasi)

APPEARANCE Shri Kartikeya Narain, Advocate for the Appellant Shri A. K. Choudhary, Authorized Representative for the Respondent CORAM: HON’BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL)

HON’BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL)

FINAL ORDER NO.- 70089/2026 DATE OF HEARING : 13.03.2026 DATE OF DECISION : 13.03.2026 P. K. CHOUDHARY:

The present appeal has been filed by the Appellant assailing the Order-in-Appeal No.682/ST/ALLD/2023, dated 11.01.2023 passed by Commissioner (Appeals) CGST & Central Excise, Allahabad, whereby he has rejected the appeal before him as barred by limitation.

2. The facts of the case in brief are that the Order-in-Original dated 28.03.2022 was dispatched through Speed Post but the same was returned undelivered by the Postal Authority. It is the case of the Appellant that after receiving