CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH - COURT NO. III EXCISE MISCELLANEOUS APPLICATION NO.50629 OF 2023 AND 51251 OF 2025 IN EXCISE APPEAL NO.52199 OF 2022 [Arising out of Order-in-Appeal No.RPR-EXCUS-000-APP-008-20-21 dated 29.05.2020 passed by the Commissioner(Appeals), Central Goods and Service Tax, Central Excise and Customs, Raipur]

M/s R R ISPAT ….APPELLANT (A Unit of Godawari Power and Ispat Limited),Plot No.490/1, Urla Industrial Area, Raipur(C.G)

VERSUS COMMISSIONER, CUSTOMS, CENTRAL EXCISE & SERVICE TAX …RESPONDENT Building Tikrapara, Raipur, Chhattisgarh APPEARANCE:

Shri Krisha Mohan K. Menon, Ms. Prena Jain Kala and Ms. Archita Ishani, Advocates, for the appellant Shri R.K. Mishra, Authorised Representative,for the respondent CORAM:

HON'BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL)

HON'BLE MR. K. ANPAZHAKAN, MEMBER (TECHNICAL)

FINAL ORDER NO.50874/2026 Date of Hearing: 05.05.2026 Date of Decision: 13.05.2026 PER: K. ANPAZHAKAN

1. R R Ispat (hereinafter referred to as “the appellant”) has filed this appeal against the Order-in-Appeal No. RPR-EXCUS-000-APP-

008-20-21 dated 29.05.2020, wherein the demand of Central Excise duty of Rs. 14,85,067/- has