CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.II (Arising out of Order-in-Appeal No.138/ST/APPL/ALLD/2025 dated 12/08/2025 passed by Commissioner (Appeals) Customs, Central Excise &

Service Tax, Allahabad)

M/s B N Cement Distributors, …..Appellant (Old Katra, Prayagraj-211001)

VERSUS Commissioner of Central Excise &

CGST, Allahabad ….Respondent (38 MG Marg, Civil Lines, Allahabad)

APPEARANCE Shri Ramlakhan Yadav, Consultant for the Appellant Smt Chitra Srivastava, Authorised Representative for the Respondent CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

FINAL ORDER NO.70056/2026 DATE OF HEARING : 19 February, 2026 DATE OF DECISION : 19 February, 2026 SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.138/ST/APPL/ALLD/2025 dated 12/08/2025 passed by Commissioner (Appeals) Customs, Central Excise & Service Tax, Allahabad. By the impugned order following has been held:- “I have carefully gone through the case records, and find that the appeal has been filed on 12.08.2024 against the impugned order dated 16.03.2021 which as per ST-4 is said to have been communicated to the appellant on 18.06.2024. The appellant has submitted