CENTRAL EXCISE APPEAL No. 7 of 2025 at Allahabad

Central Excise Appeal No. 7 of 2025 M/s S R Cable through its Proprietor Ambrish Tripathi vs. The Customs, Excise & Service Tax Appellate Tribunal and 2 others Neutral Citation No. - 2025:AHC:77079-DB Chief Justice's Court Case :- CENTRAL EXCISE APPEAL No. - 7 of 2025 Appellant :- M/s S R Cable through its Proprietor Ambrish Tripathi Respondent :- The Customs, Excise & Service Tax Appellate Tribunal and 2 others Counsel for Appellant :- Anarannaj Pratap Singh, Chandra Shekhar Sharma Counsel for Respondent :- Amit Mahajan Hon'ble Arun Bhansali,Chief Justice Hon'ble Kshitij Shailendra,J. 1. Heard learned counsel for the parties and perused the record. 2. The present appeal has been filed challenging three orders and the consequential recovery. By the first order impugned dated 07.07.2020, the Assistant Commissioner, Central Goods and Service Tax, Central Excise, Division-1st, Kanpur has imposed service tax as well as various penalties upon the appellant under different provisions of the Finance Act, 1994. By the second order impugned dated 17.03.2023, the appeal filed by the appellant has been dismissed by the Commissioner (Appeals) as not maintainable, being barred by limitation and