CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH - COURT NO. 1 EXCISE APPEAL NO. 50751 OF 2025 (Arising out of Order-In-Original No. 144/2024-CE date 27.09.2024 passed by Additional Director General (Adjudication), New Delhi)

M/s. Raj Kumar Menghani, ...… Appellant House No. 89, Sindhu Nagar, Indore, Madhya Pradesh- 452014 Versus Additional Director General ...… Respondent (Adjudication)

DGGI- New Delhi APPEARANCE Shri Kamal Jeet Singh, advocate for the appellant Shri P.R.V Ramanan, special counsel and Shri Rakesh Kumar, authorized representative of the department CORAM:

HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P.V. SUBBA RAO, MEMBER TECHNICAL DATE OF HEARING : 19.02.2026 DATE OF DECISION: 06.04.2026 FINAL ORDER NO. 50667/2026 JUSTICE DILIP GUPTA:

This appeal has been filed to assail that portion of the order dated 27.09.2024 passed by the Additional Director General (Adjudication) that has imposed penalty upon the appellant under rule 26 of the Central Excise Rules, 2002¹ read with rules 17 and 18 of the Pan Masala Packing Machine (Capacity Determination and Collection of Duty) Rules, 2008.

2. A show cause notice dated 27.01.2018 was issued to th