CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI.

PRINCIPAL BENCH, COURT NO. IV SERVICE TAX APPEAL NO. 55052 OF 2023 [Arising out of the Order-in-Appeal No. DDN-EXCUS-000-APPL-154-2022-23 dated 16/03/2023 passed by Commissioner, Central Goods and Service Tax (Appeals), Dehradun – 248 001.]

M/s Vidyut Self Help Society, ……Appellant Sadasiya, Khatima, (262 308), Uttarakhand.

Versus Commissioner, ….Respondent Central Goods and Service Tax, Dehradun E Block, Nehru Colony, Haridwar Road, Dehradun – 248 001. Uttarakhand.

APPEARANCE:

Ms. Mallika Joshi and Ms. Nishtha Mittal, Advocates for the appellant.

Shri Anil Kumar, Authorized Representative for the Department CORAM:

HON’BLE DR. MS. RACHNA GUPTA, MEMBER (JUDICIAL) HON’BLE SHRI P.V. SUBBA RAO, MEMBER (TECHNICAL)

FINAL ORDER NO. 50961/2026 DATE OF HEARING/DECISION : 12.05.2026.

RACHNA GUPTA The present appeal is filed to assail the order-in-appeal No.

54/2022-23 dated 16.03.2023 vide which the Commissioner (Appeals) has rejected the appeal before him, without going into the merits of the case but due to the failure of appellant to make the pre-deposit in terms of section 35F of Central Excise Act, 1994 read with instruction dated 28.10.