CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. – IV [Arising out of Order-in-Appeal No. BHO-EXCUS-001-APP-58-24-25 dated 06.06.2024 passed by the Central Goods and Service Tax & Central Excise (Appeals), Bhopal]

M/s. N.K. Enterprises …Appellant (Prop. Naveen Mittal), S 32, Jayendraganj, Gwalior, Madhya Pradesh - 474009 VERSUS Commissioner of Central Goods and Service Tax, Excise and Customs, Bhopal …Respondent Administrative Area, Vindhyachal Bhawan, Arera Hills, Bhopal, Madhya Pradesh - 462011 APPEARANCE:

Shri Gokul Holani and Ms. Arpita Pande, Advocates for the Appellant Shri Ram Pravesh Prasad, Authorized Representative for the Respondent CORAM:

HON’BLE DR. RACHNA GUPTA, MEMBER (JUDICIAL)

DATE OF HEARING: 13.02.2026 DATE OF DECISION: 25.05.2026 FINAL ORDER NO. 50998/2026 DR. RACHNA GUPTA Present appeal is filed to assail Order-in-Appeal No. 58-24-25 dated 06.06.2024, vide which the appeal before Commissioner (Appeals) has been reject on the grounds of limitation. The said appeal was filed against the Order-in-Original No. 101/2022-23 dated 23.02.2023 vide which the service tax demand of Rs.3,31,157/- along with interest and the penalties was c