CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.II (Arising out of Order-in-Appeal No.146/ST/APPL/ALLD/2025 dated 13/08/2025 passed by Commissioner (Appeals) Customs, Central Excise &

Service Tax, Allahabad)

Mr. Ravi Kumar Agrawal, …..Appellant (S/o Late Sri Vijay Kumar Agrawal, Hamid Nagar, Purab Mohal Robertsganj, Sonbhadr-231216)

VERSUS Commissioner of Central Excise &

CGST, Varanasi ….Respondent (CGST & CX, 38 MG Marg, Allahabad)

APPEARANCE Shri Yatish Chandra Mishra, Advocate for the Appellant Shri Santosh Kumar, Authorised Representative for the Respondent CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

FINAL ORDER NO.70054/2026 DATE OF HEARING : 23 February, 2026 DATE OF DECISION : 23 February, 2026 SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.146/ST/APPL/ALLD/2025 dated 13/08/2025 passed by Commissioner (Appeals) Customs, Central Excise & Service Tax, Allahabad. By the impugned order following has been held:- “Therefore, in light of discussions made in the preceding paras, I reject the appeal filed by the appellant both on the grounds of being time barred as well as being devoid of merit. I find no infirmity in