Appeal arising from an order in the Udaipur Customs and Central Excise Jurisdiction, decided by reference to a linked Customs Appeal.
The appeal is allowed.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL NEW DELHI
PRINCIPAL BENCH- COURT NO. I
EXCISE APPEAL No. 51061 of 2025
(Arising out of Order-in-Original No. udz-excus-000-com-47-2024-25 dated 28.01.2025 passed by the Commissioner of Central Excise & CGST Commissionerate, Udaipur)
Abhishek Exports .…Appellant H-208, Udyog Vihar, Sukher, Udaipur
Versus
Commissioner of Central Excise & CGST, Udaipur.…Respondent Udaipur, Rajasthan
APPEARANCE:
Mr. B.L. Narashimhan and Shri Anurag Kapur, advocates for the appellant
Mr. Ajay Jain, special counsel for the department
CORAM : HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. K ANPAZHAKAN, MEMBER (TECHNICAL)
Date of Hearing : 14.05. 2026
Date of Decision : 18.05.2026
ORDER
K. ANPAZHAKAN :
The appeal is allowed. For order see order of date in Customs Appeal No. 51057 of 2025.
(JUSTICE DILIP GUPTA) PRESIDENT
(K ANPAZHAKAN) MEMBER (TECHNICAL)
Apoorva
Abhishek Exports
Commissioner of Central Excise & CGST, Udaipur
DILIP GUPTA
K ANPAZHAKAN
As recorded by the court registry
An appeal in a central excise matter before CESTAT.
Judgements on the same questions, provisions and authorities, from every court
