CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.II (Arising out of Order-in-Appeal No.129-ST/APPL/LKO/2024 dated 26/02/2024 passed by Commissioner (Appeals) Customs, Central Excise & CGST, Lucknow)

Lalita Gupta, …..Appellant (Prop. of M/s Max Advertising

569-KA,229, Sneh Nagar, Alambagh Lucknow-226005)

VERSUS Commissioner of Central Excise &

CGST, Lucknow ….Respondent (7-A, Ashok Marg, Hazratganj, Lucknow)

APPEARANCE Absent on call, for the Appellant Shri A.K. Choudhary, Authorised Representative for the Respondent CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

FINAL ORDER NO.70093/2026 DATE OF HEARING : 01 April, 2026 DATE OF DECISION : 01 April, 2026 SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.129-

ST/APPL/LKO/2024 dated 26/02/2024 passed by Commissioner (Appeals) Customs, Central Excise & CGST, Lucknow. By the impugned order following has been held:-

“In this regard I find that Commissioner (Appeals) being creature of law is bound by the machinery provisions contained in the statute and cannot exceed the jurisdiction contained in the statute. Thus, without going into merit of the case, in the light of the statutory