CUSTOMS, EXCI SE AND SERVI CE TAX APPELLATE TRI BUNAL REGI ONAL BENCH AT HYDERABAD Division Bench – Court No. – I Excise Appeal No. 30291 of 2022 (Arising out of Order-in-Original No.HYD-EXCUS-001-COM-001-22-23 dt.03.06.2022 passed by Commissioner of Central Tax, Central Excise & Service Tax, Medchal, Hyderabad)

M/ s Little Star Foods (P) Ltd D-3, Phase-III, IDA, Jeedimetla, ......Appellant Hyderabad, Telangana – 500 055 VERSUS Commissioner of Central Tax Medchal - GST ……Respondent

11-4-649/B, Opp Mehdi Function Palace, Lakdikapul, Hyderabad – 500 004 Appearance Shri Arihant Tater, Advocate for the Appellant.

Shri V.R. Pavan Kumar, AR for the Respondent.

Coram: HON'BLE MR. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON'BLE MR. ANGAD PRASAD, MEMBER (JUDICIAL)

FI NAL ORDER No. A/ 30210/ 2026 Date of Hearing: 18.12.2025 Date of Decision: 13.04.2026 [Order per: A.K. JYOTI SHI ]

M/s Little Star Foods Pvt Ltd (hereinafter referred to as the appellant)

are in appeal against the OIO dt.03.06.2022 to the extent of imposition of penalty of Rs.41,91,517/- under Rule 25 of Central Excise Rules (CER), 2022.

2. The brief facts of the case are that the appellants were engaged in manufacture of ‘Cadbury Perk with G