CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST ZONAL BENCH : AHMEDABAD REGIONAL BENCH - COURT NO. 2 [Arising out of Order-in-Appeal No AHD-CUSTM-000-APP-457-19-20 dated 02.12.2019 passed by Commissioner (Appeals) Commissioner of Central Excise, Customs and Service Tax-AHMEDABAD]

Kiri Industries Limited …. Appellant Plot No. 299/1 A&B, 293/2, Near Water Tank, Phase-II, G.I.D.C, Vatva, Ahmedabad Gujarat -382445 VERSUS Commissioner of Customs, Ahmedabad .... Respondent Custom House, Near All India Radio Navrangpura, Ahmedabad, Gujarat APPEARANCE :

Shri R R Dave, Consultant for the Appellant Smt. Sunita Menon, Superintendent (AR) for the Revenue.

CORAM:

HON’BLE DR. AJAYA KRISHNA VISHVESHA, MEMBER (JUDICIAL)

DATE OF HEARING : 16.01.2026 DATE OF DECISION: 12.02.2026 FINAL ORDER NO. 10077/2026 DR. AJAYA KRISHNA VISHVESHA :

This appeal has been preferred by the appellant feeling aggrieved from the impugned Order-in-Appeal No. AHD-CUSTM-000-APP-457-19-20 dated 02.12.2019 passed by learned Commissioner (Appeals)Ahmedabad through which the learned Commissioner has rejected the appeal preferred by the appellant and upheld the Order-in-Original passed by Jt. Commissioner.

2. The facts of the c