2026 Supreme(Online)(CESTAT) 1849

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

NEW DELHI

PRINCIPAL BENCH – COURT NO. 1

EXCISE APPEAL NO. 50576 OF 2019

[Arising out of Order-in-Appeal No. BHO-EXCUS-002-APP-401-18-19 dated 28.09.2018 passed by the Commissioner of Central Goods & Service Tax, Central Excise Bhawan, Tikrapara–Raipur (Chhattisgarh)]

M/s. Uniworth Ltd. ……... Appellant

(DTA Unit), Khasra No. 551 & 553, 163/1, 163/2, 168/1 and 168/3, Industrial Estate, Raipur (CG)

vs.

Commissioner of Central Excise and Service Tax, Raipur ….....Respondent

APPEARANCE:

Mr. Rupesh Kumar, Mr. Jitin Singhal and Mr. Mukul, Advocates for appellant

Mr. S. K. Ray, Authorized Representative for the Respondent

CORAM: HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT

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

FINAL ORDER NO. 50889/2026

Date of Hearing/Decision: May 12, 2026