CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL AHMEDABAD REGIONAL BENCH, COURT NO. 2 EXCISE APPEAL NO. 10137 OF 2023 [Arising out of OIA-RAJ-EXCUS-000-APP-373-2022 dated 29/11/2022 passed by Commissioner of Central Excise, Customs and Service Tax-RAJKOT]

GOKUL AUTO INDUSTRIES Appellant Rajkot Jamnagar Highway Targhadi, Tal Padadhar Rajkot, Gujarat Vs.

COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX-RAJKOT Respondent Central Excise Bhavan, Race Course Ring Road, Nr. Income Tax Office, Rajkot, Gujarat-360001 Appearance:

Shri P D Rachchh, Advocate for the Appellant Shri P Ganesan, Superintendent (AR) for the Respondent CORAM:

HON'BLE Dr. AJAYA KRISHNA VISHVESHA, MEMBER ( JUDICIAL )

FINAL ORDER NO._10310/2026 Date of Hearing : 05/01/2026 Date of Decision : 23/04/2026 Dr. AJAYA KRISHNA VISHVESHA This appeal is directed against the impugned order dated 29^th November, 2022 passed by the learned Commissioner (Appeals) through which he rejected the appeal preferred by the appellant and upheld the Order-

in-Original passed by the Adjudicating Authority.

1.1. The facts of the case in brief are that the appellant is engaged in the manufacturing of batteries falling in Chapter 85 of the First Schedul