CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO. I (Arising out of Order-in-Appeal No. 309-ST-APPL-LKO-2023, dated - 25.04.2023 passed by Commissioner (Appeals) CGST & Central Excise, Lucknow)

M/s Ram Construction Co …..Appellant (Prop Shri Arvind Kumar Singh Yadav, 4/21, Sulabh Awas, Sector-4, Gomti Nagar, Lucknow, Uttar Pradesh 226010)

VERSUS Commissioner, CGST & Central, Lucknow ….Respondent (7-A Ashok Marg GST Bhawan, Lucknow, Uttar Pradesh 226001)

APPEARANCE Shri A. P. Mathur, Advocate for the Appellant Shri Santosh Kumar, Authorized Representative for the Respondent CORAM:

HON’BLE MR. P.K. CHOUDHARY, MEMBER (JUDICIAL)

HON’BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL)

FINAL ORDER NO.-70122/2026 DATE OF HEARING : 27.04.2026 DATE OF DECISION : 27.04.2026 P. K. CHOUDHARY:

Heard both the sides and perused the appeal records.

2. We find that the learned Commissioner (Appeals) has not decided the appeal on merits but rejected the same on limitation on the ground that the appeal filed by the Appellant before him was delayed beyond the condonable period.

3. It is the case of the Appellant-Assessee that the Order-In- Original dated 09.05.2018, dispatched by the