CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.II (Arising out of Order-in-Appeal No.136/ST/Alld/2021 dated 08/04/2021 passed by Commissioner (Appeals) Customs, Central Excise & Service Tax, Allahabad)

M/s Efficient Hotels India Pvt. Ltd., …..Appellant (M F C, Civil Line Side, Railway Station Compound, Civil Lines, Allahabad-211001)

VERSUS Commissioner of Central Excise &

CGST, Allahabad ….Respondent (38 MG Marg, Civil Lines, Allahabad-211001)

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

FINAL ORDER NO.70094/2026 DATE OF HEARING : 02 April, 2026 DATE OF DECISION : 02 April, 2026 SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.136/ST/Alld/2021 dated 08/04/2021 passed by Commissioner (Appeals) Customs, Central Excise & Service Tax, Allahabad. By the impugned order following has been held:- “4.3 Since the instant appeal has been filed on 28.02.2020, after 06.08.2014, Le, the date from which the amended Section 35F of the Act came into effect, without complying with the statutory requirement of pre deposit,