CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL HYDERABAD REGIONAL BENCH - COURT NO. – I Customs Appeal No. 26260 of 2013 (Arising out of Order-in-Original No.01/2013-Adjn (Cus)(Commr) dated 21.01.2013 passed by Commissioner of Customs, Central Excise & Service Tax, Hyderabad)

M/s Sri Havisha Hospitality & .. APPELLANT Infrastructure Ltd., (Formerly M/s Shri Shakti Lpg Ltd.,)

4^th Floor, Venus Plaza, Begumpet, Hyderabad, Telangana – 500 016.

VERSUS Commissioner of Customs .. RESPONDENT Hyderabad - Customs Kendriya Shulk Bhavan, L.B Stadium Road, Basheerbagh, Hyderabad, Telangana – 500 004.

APPEARANCE:

Shri T. Pradyoth, Advocate for the Appellant.

Shri M. Anukathir Surya, Authorized Representative for the Respondent.

CORAM: HON’BLE Mr. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON’BLE Mr. ANGAD PRASAD, MEMBER (JUDICIAL)

FINAL ORDER No. A/30095/2026 Date of Hearing: 06.01.2026 Date of Decision: 25.02.2026 [ORDER PER: A.K. JYOTISHI]

M/s Sri Havisha Hospitality and Infrastructure Ltd., (formerly known as Shri Shakti LPG Ltd.,) (hereinafter referred to as appellant) are in appeal against the Order-in-Original dated 21.01.2013 passed by the Adjudicating Authority in respect of show cause notice dated 31