CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.I (Arising out of Order-in-Appeal No. NOI-EXCUS-001-55-APP-25-26, dated - 28/05/2025 passed by Commissioner (Appeals) CGST & Central Excise, Noida)

M/s Jagmandeep Singh …..Appellant (C-43, Sector-33, Near NTPC Township, G.B. Nagar Gautam Buddha Nagar, Uttar Pradesh 201301)

VERSUS Commissioner, CGST, Noida ….Respondent (GST Bhawan, IRCON Building, Plot No.-C-232, A/2-A/3, Sector-48, Gautam Budh Nagar, Noida-201301)

APPEARANCE A letter on record for the Appellant Shri Santosh Kumar, Authorized Representative for the Respondent CORAM: HON’BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL)

FINAL ORDER NO.-70040/2026 DATE OF HEARING : 18.02.2026 DATE OF DECISION : 18.02.2026 P. K. CHOUDHARY:

The present appeal has been filed by the Appellant assailing the Order-In-Appeal No.NOI-EXCUS-001-55-APP-25- 26, dated-28.05.2025 passed by Commissioner (Appeals), CGST & Central Excise, Noida.

2. I find that the learned Commissioner (Appeals) has not decided the appeal on merits but rejected the same on account of being barred by limitation of time.

3. It is the case of the Appellant-Assessee that the Order-In- Original dated 14.0