CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.I (Arising out of Order-in-Appeal No.1535/ST/ALLD/2023 dated 14.12.2023 passed by Commissioner (Appeals) Customs, CGST & Central Excise, Allahabad)

M/s Jai Maa Dropadi Khadi Gramodyog Sansthan, …..Appellant (Gandhi Chauraha, Lalganj, Raebareli, U.P.-229001)

VERSUS Commissioner of Central Excise &

CGST, Allahabad ….Respondent (38, M.G. Marg, Civil Lines, Allahabad)

APPEARANCE Shri Sudhir Kumar Tiwari, Advocate for the Appellant Shri Prashant Kumar & Shri Abhishek Mukherjee, Authorized Representative for the Respondent CORAM: HON’BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL)

FINAL ORDER NO.- 70111/2026 DATE OF HEARING : 16.04.2026 DATE OF DECISION : 16.04.2026 P. K. CHOUDHARY:

The present appeal has been filed by the Appellant assailing the Order-in-Appeal No.1535/ST/ALLD/2023 dated 14.12.2023 passed by Commissioner (Appeals) Customs, CGST & Central Excise, Allahabad.

2. Heard both the sides and perused the appeal records.

3. I find that the learned Commissioner (Appeals) has not decided the appeal on merits but dismissed the same on being barred by limitation of time and thus not maintainable. I find that the O