CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.II (Arising out of Order-in-Original No.05/Commr/VNS/2020 dated 29/05/2010 passed by Commissioner of Central Excise & CGST, Varanasi)

The General Manager, Government Opium Alkaloid Works, …..Appellant (GOAW, Opium Factory, Ghazipur-233001)

VERSUS Commissioner of Central Excise &

CGST, Varanasi ….Respondent (9, Maqbool Alam Road, Varanasi-221002)

APPEARANCE Shri Arvind Nath Agrawal, for the Appellant Shri Abhishek Mukharjee &

Shri Prashant Kumar, Authorised Representatives for the Respondent CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

FINAL ORDER NO.70097/2026 DATE OF HEARING : 07 April, 2026 DATE OF DECISION : 07 April, 2026 SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Original No.05/Commr/VNS/2020 dated 29/05/2010 passed by Commissioner of Central Excise & CGST, Varanasi. By the impugned order following has been held:-

“ORDER (1) I confirm the demand of Central Excise Duty (including Cesses) Rs. 16,11,575/-(Rupees Sixteen Lac Eleven Thousand Five Hundred Seventy Five only) out of Rs. 99,55,315/- as demanded vide Show Cause Notice dated 03.08.2010 under Section 11A(2) of the Cen