CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.II (Arising out of Order-in-Appeal No.757-ST/Alld/2022 dated 27/02/2023 passed by Commissioner (Appeals) Customs, Central Excise & Service Tax, Allahabad)

Shri Name Singh (Naim Singh), …..Appellant (Devi Road, Karhal, Mainpuri)

VERSUS Commissioner of Central Excise &

CGST, Kanpur ….Respondent (117/7, Sarvodaya Nagar, Kanpur-208005)

APPEARANCE Ms Stuti Saggi, Advocate &

Shri S.P. Ojha, Consultant 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.70106/2026 DATE OF HEARING : 10 April, 2026 DATE OF DECISION : 10 April, 2026 SANJIV SRIVASTAVA:

This appeal is directed against Order-in-Appeal No.757-

ST/Alld/2022 dated 27/02/2023 passed by Commissioner (Appeals) Customs, Central Excise & Service Tax, Allahabad. By the impugned order following has been held:-

“5. In view of the above, I modify the impugned Order dated 26.05.2022, as under:

(i) Confirm demand of Service Tax (including Cesses) is reduced to Rs. 60,676/-along with interest;

(ii) Imposition of penalty under Section 78 of th