CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD REGIONAL BENCH - COURT NO.II (Arising out of Order-in-Appeal No.NOI-CUSTM-000-APP-140-25-26 dated 26/09/2025 passed by Commissioner (Appeals) Central Excise & CGST, Noida)

M/s RMG Polyvinyl India Ltd., …..Appellant (10/1, Industrial Area, Sikandrabad, Dulandshar-203205)

VERSUS Commissioner of Central Excise &

CGST, Noida ….Respondent (C-232,A/2-3, Sector-48,Noida-201301)

APPEARANCE Shri Rajesh Chhibber, Advocate for the Appellant Shri A.K. Choudhary, Authorised Representative for the Respondent CORAM: HON’BLE MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL)

FINAL ORDER NO.70135/2026 DATE OF HEARING : 17 April, 2026 DATE OF DECISION : 17 April, 2026 SANJIV SRIVASTAVA:

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

CUSTM-000-APP-140-25-26 dated 26/09/2025 of the Commissioner (Appeals), CGST, Noida. By the impugned order Commissioner (Appeal) has rejected the appeal filed by appellant holding as follows:

ORDER I dismiss the appeal bearing No. 24/CUS/NOIDA/APPL/NCUS/2025-26 dated 25.04.2025 filed by M/s RMG Polyvinyl India Ltd., H.O. UGSR-4. Ansal Plaza, Sector-1, Vaishali, Ghaziabad (U.P)-201010 against the letter dated 04.03.2025