CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. I EXICSE APPEAL NO. 50988 OF 2025 (Arising out of Order-in-Appeal No. UDZ-EXCUS-000-COM-49/2024-25/Commissioner dated 13.03.2025 passed by the Commissioner, Central Excise & CGST Commissionerate, Udaipur)

M/s. Miraj Product (P) Ltd. ..…Appellant Upali Oden, Nathdwara, Distt. Rajsamand VERSUS The Commissioner .....Respondent Office of the Commissioner, Central Excise & CGST Commissionerate, GST Bhawan, H-Block, 100 ft Road, Sector-14, Hiran Magri, Udaipur (Raj)

WITH E/51197/2025 E/51265/2025 E/51268/2025 E/51366/2025 E/51649/2025 E/51650/2025 APPEARANCE:

Shri B.L. Narasimhan, Shri S.C. Vaidyanathan and Shri Dhruv Tiwari, Advocates for the Appellant Shri Gurdeep Singh, Special Counsel and Shri Din Dayal Mangal, Authorized Representative for the Department CORAM: HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)

Date of Hearing: 19.01.2026 Date of Decision: 06.04.2026 FINAL ORDER NO’s. 50672-50678/2026 JUSTICE DILIP GUPTA:

Excise Appeal No. 50988 of 2025 has been filed by M/s. Miraj Product (P) Ltd.¹ to assail that portion of the order dated 13.03.2025 passed by