TaxTMI 
TaxTMI 
2026 (1) TMI 1011
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....able on record, is perverse, in violation of Section 37C of the Central Excise Act and sustainable in law?" 4. Mr. Rahul Agarwal, learned counsel appearing on behalf of the appellant submits that both the authorities below, the Commissioner (Appeals) and the Customs, Excise and Service Tax Appellate Tribunal, failed to examine the factual aspect as to whether actually service was completed upon the assessee or not. It is an admitted position that the assessee's registered address has changed and the assessee has sought for copy of the order from the authorities that was provided to the assessee on August 17, 2022. The order of the Tribunal as well as the order of the Commissioner (Appeals) record that the order in original for service was sent to the appellant to its registered address vide dispatch dated September 28, 2021 through post but no where there is any proof whether such dispatch was actually received by the appellant. Furthermore, there is no finding as to whether the appellant's registered address during this period was the address at which the letter has been dispatched. 5. In our view, since the Tribunal is the last fact finding body, it shou....
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....r 2019 was issued at the registered address of the Appellant and was delivered to him. The Appellant though had received the said Show Cause Notice never replied to the same or appeared in personal hearing. The fact that the Show Cause Notice has been received by the Appellant is evident form Para 9 & 10 of the Order-In-Original:- "9 Case for the Party: Party neither submitted any defence reply to the above said. Show Cause Notice nor has given any request for the grant of personal hearing to defend the allegations alleged in the instant Show Cause Notice. Although, on their request relied upon documents were again provided to them vide this office letters of even C.No.244 dated 11.02.2021 10. Recording of Personal Hearing: In pursuance to the principle of natural justice, opportunity of Personal Hearing were granted vide this office letters of even C.No.1295 dated 17.06.2021 for appearing on 24.06.2021, C. No. 1366 dated 29.06.2021 for appearing on 06.07.2021 and C.No.1505 dated 12.07.2021 for appearing on 16.07.2021. However, none of the opportunities were availed by the Noticee." 4.5 In Para 9 It is specifically recorded that on their reque....
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....rtion of the said preamble is reproduced below:- 4.12 The Order-In-Appeal as per preamble of the Order is same as the address indicated in the preamble to order in original. Copy of the preambles are reproduced below:- 4.13 The Appellant filed this appeal before the Tribunal and notice for hearing in the appeal before the tribunal were again sent to the Appellant showing the same address. Copy of the notice for hearing is reproduced below: 4.14 Even in the undertaking filed alongwith the appeal memo the address indicated is the same. 4.15 From the above facts and documents reproduced above, I find that Appellant was having the registered address as '29/2-A, Kacchi Sarai, Near PNB Bank, Fatehabad Road, Tajganj, Agra, Uttar Pradesh 282001', with the Service Tax department. The Appellant deliberately sought to make a statement before the Hon'ble High Court by referring to their registered address as per the Company Law records with MCOA. The registered address of the Appellant company undoubtedly from the date of incorporation in 2007, was always at E-597, Kamla Nagar, Agra, U.P. 282004, India. There is no change in that position at any time. However for all the correspond....
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....ing Registration No.---------------------issued on ----------- stand cancelled. [SL.NOS. 2, 3, 4 TO BE REPEATED FOR EVERY PREMISES BEING GRANTED A REGISTRATION UNDER THIS CERTIFICATE. PREMISES CODE IS GIVEN BY THE DEPARTMENT BASED ON THE COMMISSIONERATE+DIVISION+ RANGE+ SL NO] Notes: 1. In case the registrant starts providing any other taxable service (other than those mentioned above), he shall intimate the department. 2. In case the registrant starts billing from other premises (other than those mentioned above), he shall intimate the department. 3. These intimations and any other information which registrant wishes to bring to the notice of the department can be submitted on-line by the registrant after logging on to web-site. 4. This registration certificate is not transferable. 5. List of Accounting Codes is enclosed. These may invariably be furnished in the challan at the time of making payment of service tax. Place: ................ Name and signature of the Date: ................ Central Excise Officer with official seal CC: (by e-mail) To- (1) The Pay and Accounts Officer (Co....
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....ses Act, 1897 is evident. While passing the earlier order following was observed:- "5.1 I find that the fact of the receipt of the order is not in dispute. It is not even the case of the Appellant that the Order of the Adjudicating Authority was received by the Appellant on 08.09.2022 and Appeal was to be filed within 60 days i.e. up to 07.11.2022. The Commissioner (Appeals) could have condoned the delay further by one month i.e. upto 07.12.2022. However, after referring to the facts of case and the provisions of General Clause Act, Section 27, impugned order concluded that the service of the order in original has to be taken within the reasonable period from the date of the dispatch of the order by the prescribed method to the known address of the appellant. Impugned order also relies upon the decision of Hon'ble Jharkhand High Court in case of Milan Poddar [(2013) 357 ITR 619 (Jhar)]. 5.4 The plea of the appellant that they have changed their business premises from 30.09.2020 and have not informed the change of address to the authorities cannot be justifiable plea. It is well recorded in the order in original that on the request of the appellant the relied upon ....
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....ginal which is 17.08.2022. In case of R. Ravichandran [2021 (377) E.L.T. 895 (Tri. - Chennai)] following has been held: "7. As per Section 128 as well as Section 153 of the Customs Act, 1962, any decision/order has to be communicated/served upon the person to whom it is addressed. In the instant case, there is no actual 'service' or 'communication' of the decision/order upon the appellant. Therefore, the date on which the appellant has come to know about the Order-in-Original has to be considered for computing the period of limitation...." 5.6 In case of Benq India Pvt. Ltd [2018 (362) E.L.T. 179 (Tri. - Chennai)] following has been held: "5. The main contention put forward by the Ld. Counsel is that the person in charge of the imports in the appellant company had left without handing over the documents relating to the appeal to the next person who had taken charge. So also, that the consultant who was appearing before the Commissioner (Appeals) did not inform them about the order. When the appellant had knowledge about the appeal pending before the Commissioner (Appeals), it is the duty of the appellant to follow up and track the status of the appeal. Th....
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....of the modes is sufficient for the purposes of the said section. Viewed in this perspective, the service has been completed in the instant case way back in 2002. If the appellant had changed the address, it was his duty to inform the change of address to the respondent which he has not done. On the other hand, it is evident that the appellant was absconding in view of the COFEPOSA detention order issued against him and the proclamation made for his appearance by canceling the bail. In other words, the appellant was eluding the law and therefore such a person cannot be given the benefit of condonation of any delay. Affirming this order, Hon'ble Bombay High Court as reported at [2017 (48) S.T.R. 420 (Bom)] observed as follows: 3. In The Present Case, As The Findings Contained In Paragraph 3 Of The Impugned Order Would Indicate; Several Attempts Were Made To Serve The Appellant By Registered Post. The Operation Reports Which Have Been Referred To In The Order Of The Tribunal Indicated That The Appellant Was Absconding Since There Was A COFEPOSA Detention Order Against Him, Pending Execution During The Period. The Additional Chief Metropolitan Magistrate, Mumbai By An....
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....or sending it by registered post to the person for whom it is intended or to his agent; or (b) if the order, decision, summons or notice cannot be served in the manner provided in clause (a), by affixing it on the notice board of the customs house." 11. In this case, the address, which was shown in the impugned proceedings, viz., ETA General Pvt. Ltd., Seethakathi Chambers, 5th Floor, 688, Anna Salai, Chennai - 600 006 is the same address as is reflected in the order of remand passed by the Commissioner of Customs (Appeals) and all other earlier proceedings. It is also the address stated by the petitioner in the appeal filed by the petitioner before the Commissioner of Customs (Appeals). There is no intimation by the petitioner about the change of address thereafter. The department cannot send the order to any other address except the one as per record. That will amount to improper service. 12. In such view of the matter, the department is bound to send notice only to the address as per the record and they are not entitled to change the address. The department cannot unilaterally change the address unless there is a specific request from the party that th....
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....ply dated 21-1-2004. The endorsement made is, "THE RL UNDER REFERENCE HAD BEEN RETURNED TO SENDER (YOU) ON 29-1-2003 AND THE SAME WAS DELIVERED TO YOU BY VIRUGAMBAKKAM PO ON 1-2-03". The reason for returning the letter by the Postal Department is change of address of the writ petitioner and admittedly the new address has not been intimated to the respondents. Thus the fault lies with the writ petitioner. Therefore there is a presumption under Section 27 of the General Clauses Act, as the conditions contained in the said section are complied with viz., sending the letter by registered post; letter being properly addressed; letter being pre-paid; and the letter contains the document. It is deemed that the letter contains proper address as notice was sent only to the address furnished by the writ petitioner. In the above circumstances, if at all the notice is not served, the writ petitioner alone should be blamed for non-communication of the change of address. Hence we are of the view that the respondents satisfied the procedures contemplated under Section 48 of the Customs Act, 1962." 5.10 In the case of Mohan Bottling Co. (P) Ltd [2010 (255) ELT 321 (P&H)] following has bee....
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....der Section 27 of the General Clauses Act, 1897 which provides as under : "27. Meaning of service by post. - Where any Central Act or Regulation made after the commencement of this Act authorizes or requires any document to be served by post, whether the expression "serve" or either or the expressions "give" or "send" or any other expression is used, then, unless a different intention appears, the service shall be deemed to be effected by properly addressing, pre-paying and posting by registered post, a letter containing the document, and unless the contrary is proved, to hove been effected at the time at which the letter would be delivered in the ordinary coarse of post". 8. The Apex Court in V. Raja Kumari. v. P. Subbarama Naidu and Another, AIR 2005 SC 109, in paras 13 and 14 has held as under :- "13. Here the notice is returned as addressee being not found and not as refused. Will there be any significant difference between the two so far as the presumption of service is concerned? In this connection a reference to Section 27 of the General Clauses Act, 1897 will he useful. The section reads thus : "27. Meaning of service by post. - Where any....
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.... Central Excise Act, 1944, however, no such corresponding amendment was made in the General Clauses Act. Resultantly, no presumption can be raised in respect of document sent by speed post. However, under Section 114 of Evidence Act, such presumption can be raised against the appellant that when the order was sent to them by speed post, it would have been reached in ordinary course of nature, and therefore, burden lies on the appellant to prove that speed post sent by the respondents was not delivered to them as provided for by sub-section (2) of Section 37C of the Act. When no such evidence is produced by the appellant, it may be presumed that the speed post must have reached the office of the appellant in due course." 5.12 Thus in view of the above decisions I find that there was an effective service of the order in original on the appellant within reasonable period of dispatch of the same i.e. 28.09.2021, at the known address of the appellant. I find that Appellant had filed the appeal before the Commissioner (Appeals) beyond the period which could have been condoned by the Commissioner (Appeals) as per proviso to Section 85 (3A) of the Finance Act, 1994. Judgment relie....
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....ound in various statutes. It essentially means as adequate or enough. There cannot be any straitjacket formula for accepting or rejecting the explanation furnished for delay caused in taking steps. In the instant case, the explanation offered for the abnormal delay of nearly 20 months is that the Appellant concern was practically closed after 1998 and it was only opened for some short period. From the application for condonation of delay, it appears that the Appellant has categorically accepted that on receipt of order the same was immediately handed over to the consultant for filing an appeal. If that is so, the plea that because of lack of experience in business there was delay does not stand to be reason. I.T.C.s case (supra) was rendered taking note of the peculiar background facts of the case. In that case there was no law declared by this Court that even though the Statute prescribed a particular period of limitation, this Court can direct condonation. That would render a specific provision providing for limitation rather otiose. In any event, the causes shown for condonation have no acceptable value. In that view of the matter, the appeal deserves to be dismissed which we di....
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....nal was sent on 29.09.2021. 5.1 Appeal is dismissed. (Order pronounced in open court on 19.01.2026) ============= Document 1 Dated 11/0/8/2022 To The Superintendent ASSIT. COMMISSIONER CGST & Central Excise Raseek, DIV I. AGRA. Subject :- Non Receipt of order in original No. 312/ST/AC/D- II/Agra/2021 Dated 21.09.2021 passed by the Asstt. Commissioner, CGST & Central Excise Div.II, Agra- Request to provide attested copy of the order to file before the Commissioner(Appeals) CGST & Central Excise, Lucknow-Reg. Respected Sir, It has come to the notice of the undersigned that the above referred order, has been passed by the Assistant Commissioner, CGST & Central Excise Division-II, Agra, which was reported to be sent by the department at my old address I.e. M/s Rebecca Forex Pvt. Ltd, 29/A2, Kacchi Saral, Near P.N.B, Fatehabad Road, Tajganj, Agra, but the same was not delivered to the undersigned, as the undersigned left the aforementioned premises and shifted to my office at my residence i.e. E-597, Kamla Nagar, Agra-282005. 2 :- It is therefore requested to kindly provide the attested copy of the aforesaid order, for filing the appeal for which the undersi....
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....PING AND LICENCE TEHSIL-SADAR DIST-AGRA Certificate Issued Date 03-Aug-2023 01:05 PM Account Reference NEWIMPACC (SV)/ up14153204/ AGRA SADAR/ UP-AGR Unique Doc. Reference SUBIN-UPUP1415320450194226989046V Purchased by NOTARY TICKET STAMP Description of Document Article 42 Notarial Ac Property Description Not Applicable Consideration Price (Rs. First Party NOTARY TICKET STAMP Second Party Not Applicable Stamp Duty Paid By NOTARY TICKET STAMP NOTARY Stamp Duty Amount(Rs.) 10 (Ten only) LICENCE NUMBER-8 E-STAMPING AND LICENCE TEHSIL-SADAR DIST-AGRA TEHSIL-SADAR DIST-AGRA Please write or type below this line .1405982714826 2. The oma of erecting the loglanecy is on the users of the csralcala INDIA NON JUDICIAL Government of Uttar Pradesh IN-UP77595297410843V 87 e-Stamp Certificate No. ACIMA IN-UP77595297410843\ Certificate Issued Date 03-Aug-2023 02:21 PM Account Reference NEWIMPACC (SV)/ up14153204/ AGRA SADAR/ UP-AGR Unique Doc. Reference SUBIN-UPUP1415320450572262503913V Purchased by REBECA FOREX PVT LTD ACC NAME-RAKESH YOUMAR JAN TAMP VENDAD Description of Document Article 4 Affidavit LICENCE NUMB....
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....ET STAMP Stamp Duty Amount(Rs.) 10 : (Ten only) INCUP77403183679660\ Please write or type below this line ·······.......... STRICT Ashok Kumar Advooste AGRA CT NOTARI * Statutory Alert: Faraway of thes Starp comtoate should be verified et www.chciestamp.com' or being e at the paset al the portingla non et checking the lep isnpcs Is on the users of the certificate p. com' or Being e-Stamp Mobile App of Stock Holding aste i Mobile App rendere ik avabu INDIA NON JUDICIAL 84 IN-UP77590350222396V Government of Uttar Pradesh ACC NAME-RAKESH KUMAR JAN STAMP VENDAR LICENCE NUMBER- E-STAMPING AC\J-UP14153204 e-Stamp AMIT GUPTA AMIT GUPTA AMIT GUPTA AMIT GUPTA ANT GU TEHSIL-SADAR, DISK-AGRA Certificate No. : IN-UP77590350222396V Certificate Issued Date : 03-Aug-2023 02:19 PM Rs.1010310Rs.10 : NEWIMPACC (SV)/ up14153204/ AGRA SADAR/ UP-AGR Account Reference Unique Doc. Reference : SUBIN-UPUP1415320450560532677029V : AMIT GUPTA Purchased by Description of Document : Article 4 Affidavit Property Description : Not Applicable Consideration Price (Rs.) : : AMIT GUPTA....
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....017 Entity Type Private Limited Company Place of Business (Address) 29/A-2, KACHHI SARAI, NEAR PNB BANK, FATEHABAD ROAD, TAJGANJ, Agra, Uttar Pradesh, 282001 E-Invoice mandatory? No, Not mandatory Aggregate Turnover View Aggregate Turnover Central Jurisdiction State - CBIC, Zone - LUCKNOW, Commissionerate - AGRA, Division - AGRA- II, Range - RANGE-X (Jurisdictional Office) State Jurisdiction State - Uttar Pradesh, Zone - Agra, Range - Agra (B), Sector - Agra Sector-13 GSTIN profile last fetched on Sat Oct 18 2025 and GST Returns status last fetched on Sun Nov 23 2025. The latest GSTR3B was filled for the period September 2025-2026. The latest GSTR3 B was filled for the period September 2025-2026. GSTR1 GSTR3B FY Period Filing Date 2025-2026 September 25 Oct 2025 2025-2026 June 24 Jul 2025 2024-2025 March 23 Apr 2025 2024-2025 December 15 Jan 2025 2024-2025 September 24 Oct 2024 2024-2025 June 24 Jul 2024 2023-2024 March 18 Apr 2024 2023-2024 December 24 Jan 2024 2023-2024 September 24 Oct 2023 2023-2024 June 25 Jul 2023 FY Period Filing Date 2025- 2026 September 25 Oct 2025 2025- 2026 Ju....
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....Thousand Five Hundred and Sixty Two Only Payment Mode : offline Payment Channel : NOTES 1. Status of the Transaction can be tracked under "Track Challan" under Menu -- >Epayment 2. Payment status will be set as "PAID" for this Transaction IG Reference Number : CIN : CTIN Number : 2212501648 3. This is a system generated Receipt Central Board of Indirect Taxes and Customs (CBIC) IG2120220220144547672281981112 20221205113153087457 002000STZX02052022022014601267 ZX 2/12/22 1:44 PM CIN Date: 05-12-2022 17/12/22 12:00 AM e-Receipt for Central Excise & Service Tax Payments CTIN Number : 2308575662 CTIN Date: 22/8/23 4:10 PM CTIN Expiry Date: 6/9/23 12:00 AM Payment Particulars Transaction Acknowledgement Number : IG2082220230410495563471726663 IG Reference Number : 002000STZX02050412403499684250 CIN 20230824133230461844 CIN Date : 24-08-2023 Name of the Bank: Reserve Bank of India BSR Code : Details Of the Assessee Registration Number : AAECR1371ASD001 Assessee Name : REBECCA FOREX PRIVATE LIMITED Address : REBECCA FOREX PVT. LTD. 29/A-2, KACCHI SARAI NEAR PNB BANK, FATEHABAD ROAD TAJGANJ - TAJGANJ Mobile Nu....
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....0 81 63 Service Tax Form No. 6 [Under Section 85 of the Finance Act, 1994 (32 of 1994)] Form of Appeal to the [Commissioner of Central Excise Form of Appeal to the [Commissioner of Central Excise (Appeals)] 1. No. 211 OfST 2022. 06-12 -2.022 2. Name and address of the appellant M/s Rebecca Forex Pvt. Ltd, 29/2- A,Kacchi Sarai, Near Punjab National Bank, Fatehabad Road, Agra-282001. 3. Designation and address of the officer passing the decision or order appealed against and the date of the decision or order. Central Excise Division-II, Agra's, Order in Original No.312/ST/AC/D- Assistant Commissioner, CGST & II/2021 Dated 21/09/2021. 4. Date of communication of the decision or order appealed against to the appellant. Certified copy personally received by the appellant from the Office of the Assistant Commissioner, CGST & Central Excise Division-II, Agra on 08/09/2022 5. 6. Address to which notices may be sent to the appellant. 1. M/s Rebecca Forex Pvt. Ltd,E- 597, Kamla Nagar, Agra-282005. 2.A.K.Jain Consultant, Shop No. UG-6, Bhawina Clarks In Hotel Building, Sector 16-B, Avas Vikas Colony, Sector 16-B, Sikandara, Agra-282007. (1) Description an....
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....°à¥€ के० पी० सिंह, आयà¥à¤•à¥à¤¤, (अपीलà¥à¤¸), केनà¥à¤¦à¥à¤°à¥€à¤¯ उतà¥à¤ªà¤¾à¤¦ शà¥à¤²à¥à¤• à¤à¤µà¤‚ सेवाकर, लखनऊ दà¥à¤µà¤¾à¤°à¤¾ पारित । to Rebecca Forex Pvt. Ltd., 29/2-A, Kacchi Sarai, Near PNB Bank, Fatchabad Road, Tajganj, Agra-282001 i urant # The Assistant Commissioner, CGST & Central Excise, Division-II, Agra Fra पारित मूल आदेश संखà¥à¤¯à¤¾ 312/ST/AC/D-II/Agra/2021 dated 28.09.2021 के फलसà¥à¤µà¤°à¥‚प 1, यह पà¥à¤°à¤¤à¤¿ जिस वà¥à¤¯à¤•à¥à¤¤à¤¿ को जारी की जाती है उसके निजी पà¥à¤°à¤¯à¥‹à¤— के लिठà....
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.... कर अपीलेट टà¥à¤°à¤¿à¤¬à¥à¤¯à¥‚नल (कारà¥à¤¯à¤µà¤¾à¤¡à¤¼à¥€) नियम 1982 में निहित पà¥à¤°à¤¾à¤µà¤§à¤¾à¤¨à¥‹à¤‚ के साथ पठित फीस के साथ दायर की जानी होगी । . उकà¥à¤¤ फीस जहाठबैंक सà¥à¤¥à¤¿à¤¤ है, उस सà¥à¤¥à¤¾à¤¨ पर अवसà¥à¤¥à¤¿à¤¤ किसी à¤à¥€ राषà¥à¤Ÿà¥à¤°à¥€à¤¯à¤•à¥ƒà¤¤ बैंक की शाखा से टà¥à¤°à¥€à¤¬à¥à¤¯à¥‚नल के सहायक रजिसà¥à¤Ÿà¥à¤°à¤¾à¤° के पकà¥à....
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..... Tajganj, Agra-282001. Allested Pu 28/8/23 à¤à¤¾à¤°à¤¤ INDIA रà¥à¤ªà¤¯à¥‡ FIVE RUPES Superintendent CGST Division-II, Agra सहायक आयà¥à¤•à¥à¤¤ का कारà¥à¤¯à¤¾à¤²à¤¯ Ofice of the Assistant Commissioner केनà¥à¤¦à¥à¤°à¥€à¤¯ वसà¥à¤¤à¥ à¤à¤µà¤®à¥ सेवा कर तथा केनà¥à¤¦à¥à¤°à¥€à¤¯ उतà¥à¤ªà¤¾à¤¦ शà¥à¤²à¥à¤• मणà¥à¤¡à¤²- दà¥à¤µà¤¿à¤¤à¥€à¤¯à¤†à¤—रा, Central Goods & Service Tax and Central Excise Divisi in - 11, Agra जीà¤à¤¸à¤Ÿà¥€ à¤à¤µà¤¨, 4113, संजय पà¥à¤²à¥‡à¤¸ , आगरा242002 GST Bhavan, 113/4, Sanjay Place, Agra - 282002 pr xbe vÆ¡ : 312/ST/AC/D-II/Agra/2021 Order-in-Original :312/ST/AC/D-II/Agra/2021 TY HURT C.No. V(1)OMD/Rebecca Forex/493/Div-Il/Agra/19 arte @ Oft : 21M September,....
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....कà¥à¤Ÿà¤° -à¤à¤¡, अशीदल लखनऊ-225024 को अपील कर सकता है। Any person duoming nimsult aggrieved by this order may appearunder Section 85 of 158 Finaisce"Act, 1954 against 75% same to the Commissioner (Appeals), CGST and Central Excise, 3/194, Vinhal Khand-3, Gomiti Nagar, Lucknow The appeal must be filed within sixty days from the date of communication of the above. बà¥à¤°à¥€à¤œ मेराकर विदमानती, 1994 के नियम )8 (में विनिरà¥à¤¦à¤¿à¤·à¥à¤Ÿ कॉरà¥à¤®à¥‡à¤‚ ST4 में दो पà¥à¤°à¤¤à¤¿à¤¯à¥‹à¤‚ में की जानी चाहिà¤, इसके साथ में जिस जारैश या निरà¥à¤£à¤¯ के à....
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.... Division-Il, Agra Document 7 Website : www.cestat.gov.in Speed Post CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL ALLAHABAD KENDRIYA SADAN 6th and 7th FLOOR , 34 MG MARG, CIVIL LINES, ALLAHABAD-211001 APPEAL BRANCH NOTICE OF HEARING OF APPEAL/CROSS OBJECTION Notice to the parties of the date fixed for hearing of appeal/cross objection under the Central Excise Act, 1944 Customs Act, 1962 and Finance Act, 1994 Appeal No. : ST/70384/2023[SM] -Remanded from Hon'ble High Court Arising out of 372-ST-APPL-LKO-2023 Dated : passed by the commissioner of Customs, Central Excise & Service Tax Appeals To Name and Address of Appellant REBECCA FOREX PVT. LTD. 29/2-A, KACCHI SARAI, NEAR PNB BANK, FATEHABAD ROAD TAJGANJ, AGRA-282001 AGRA UTTAR PRADESH 282001 [email protected] 9412256639 NAME AND ADDRESS OF RESPONDENT COMMISSIONER OF CGST & CENTRAL EXCISE- CGST LUCKNOW 7-A ASHOK MARG GST BHAWAN ,LUCKNOW,UP-226001 [email protected] 1. Take notice that the appeal mentioned above has been fixed for FINAL. HEARING on 24/12/2025 at 10:30 A.M. or any subsequent date thereafter as per the cause list or as may be convenient to the Tribunal. In case the appella....