2021 (6) TMI 1038

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..... culty regarding agreed proposal made before the CESTAT of applicability of the judgment of the M/S. SRD NUTRIENTS PRIVATE LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE GUWAHATI [ 2017 (11) TMI 655 - SUPREME COURT] and relying on the same the order was passed. Later the said judgment has been modified by the Hon ble Apex Court in the case of M/S. UNICORN INDUSTRIES VERSUS UNION OF INDIA OTHERS [ .....

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..... 75003 of 2017 with Excise Appeal No. 75004 of 2017 by the Customs, Excise Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata (for short, CESTAT) is filed by the Appellant. 2. Learned counsel appearing on behalf of the Respondent has raised preliminary objections inter alia contending that the value as involved in the present case is of ₹ 63.00 lakhs, however, as per National .....

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..... case of M/s Unicorn Industries vs. Union of India and Others in Civil Appeal No. 9237 of 2019 arising out of S.L.P (C) No.21622 of 2012, on 06.12.2019, therefore, this appeal is maintainable. 4. After hearing the learned counsel for both the parties, we find much substance in the preliminary objections as raised by the learned counsel representing the Respondent. 5. At present learned counse .....

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