CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.I (Arising out of Order-in-Appeal No.466-470-CE/APPL/KNP/2006 dated 14.09.2006 passed by Commissioner (Appeals) Customs, CGST & Central Excise, Kanpur)

M/s Sarin & Sarin, …..Appellant (17/195, Chhili Int. Road, Agra)

VERSUS Commissioner of Central Excise &

CGST, Kanpur ….Respondent (117/7, Sarvodaya Nagar, Kanpur)

WITH Excise Appeal No.722 of 2007 (Arising out of Order-in-Appeal No.466-470-CE/APPL/KNP/2006 dated 14.09.2006 passed by Commissioner (Appeals) Customs, CGST & Central Excise, Kanpur)

Shri Deepak Mehra, Authorized Signatory …..Appellant (17/195, Chhili Int. Road, Agra)

VERSUS Commissioner of Central Excise &

CGST, Kanpur ….Respondent (117/7, Sarvodaya Nagar, Kanpur)

AND Excise Appeal No.724 of 2007 (Arising out of Order-in-Appeal No.466-470-CE/APPL/KNP/2006 dated 14.09.2006 passed by Commissioner (Appeals) Customs, CGST & Central Excise, Kanpur)

M/s Basudeo Prasad & Sons (Tobacconist), …..Appellant (Shyam Market, Johri Bazar, Agra)

VERSUS Commissioner of Central Excise &

CGST, Kanpur ….Respondent (117/7, Sarvodaya Nagar, Kanpur)

APPEARANCE Shri Rahul Agarwal, Advocate, Shri Tafseer Aftab, Advocate & Ms.

Ishita Farsaiya, Advocate Shri Santosh Kumar, Authorized Representative for the Respondent CORAM: HON’BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL)

FINAL ORDER NOs.- 70062-70064/2026 DATE OF HEARING : 18.11.2025 DATE OF PRONOUNCEMENT : 03.03.2026 This is the second round of litigation before the Tribunal.

The Tribunal vide Final Order Nos.51005-51007/2014 dated 13.03.2014 had allowed the appeals filed by the Appellants. The Revenue had filed an appeal being Excise Appeal No.209 of 2014 before the Hon’ble Allahabad High Court assailing the order dated 13.03.2014 passed by the Tribunal. The Hon’ble Allahabad High Court vide its judgement dated 03.11.2014 passed in the said Central Excise Appeal No.209 of 2014, remanded the matter back to the Tribunal for fresh consideration on merits and evidence on the issue of levy of penalties on the assessee. The relevant portion of the order is as below:-

“In our view, the Tribunal has erred in ignoring material evidence and has not recorded any findings for setting aside the penalty imposed by the Adjudicating Officer. No reason has been recorded for setting aside the penalties.

After careful consideration of the matter, we are of the view that the finding of the Tribunal, setting aside the penalties imposed by the Adjudicating Officer needs to be interfered with. Accordingly, it is set aside. The matter is remitted to the Tribunal to reconsider the matter on the question of penalties afresh.

The appeal is, accordingly, disposed of. There shall be no order as to costs.”

2. The assessee had thereafter preferred a review application before the Hon’ble Allahabad High Court, being Review Application No.14877 of 2015, for review of aforesaid order dated 03.11.2014 passed by it. The Hon’ble Allahabad High Court disposed of the aforesaid review application vide its order dated 21.08.2025, passing the following order:-

“1. Heard learned counsel appearing on behalf of the parties.

2. Upon perusal of the order under review and the submissions made by Sri Rahul Agarwal, learned counsel appearing on behalf of review applicant, we are of the view that the finding in the appeal should be treated as tentative and not binding on the Tribunal.

3. In light of the same, we dispose of this review application simplicitor with a direction that the Tribunal shall act on the order dated November 3, 2014 without taking into consideration the observation made in the said order.

4. We make it clear that the finding in appeal before the High Court was only to decide the substantial questions of law and the findings there are tentative in nature.

5. With the above observations, the review application is disposed of.”

3. The facts of the case in brief are that the Appellant, a partnership firm, was engaged in the manufacture of Pan Masala and Gutkha unde