IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL EASTERN ZONAL BENCH: KOLKATA REGIONAL BENCH – COURT NO. 1 (Arising out of Order-in-Appeal No. 22/SLG-CE/2024-25 dated 20.06.2024 passed by the Commissioner of Appeals, Siliguri (Appeal) Commissionerate, G.S.T. Bhawan, H.M. Road, Hakimpara, Siliguri – 734 001)

M/s. Ishan Snax Private Limited : Appellant Ghoshpukur Fulbari Byepass, Phansidewa, District: Darjeeling, PIN – 734 434 VERSUS Commissioner of C.G.S.T. and Central Excise : Respondent Siliguri Commissionerate [Pertaining to O/o. Assistant Commissioner, C.G.S.T. and Central Excise, Siliguri Division, 35, Sarat Bose Road, Siliguri, PIN – 734 001]

APPEARANCE:

Shri Navin Kr. Agrawal, Advocate, for the Appellant Shri A. Mukherjee, Authorized Representative, for the Respondent CORAM:

HON’BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL)

HON’BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER NO. 75263 / 2026 DATE OF HEARING / DECISION: 18.02.2026 ORDER: [PER SHRI K. ANPAZHAKAN]

M/s. Ishan Snax Private Limited (hereinafter referred to as the “appellant”) is engaged in the manufacture of extruded snacks and potato chips. During the pre-GST regime, the appellant imported capital goods under