2022 (4) TMI 733

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..... AOR, Ms. Aruna Gupta, Manish, Shyam Gopal and Mohd. Akhil, Advocates., for the Respondent. ORDER Heard Counsel for the parties. 2. The question involved in these appeals, as answered by the Customs, Excise and Service Tax Appellate Tribunal, Chandigarh, is essentially founded on the facts of the present case. 3. The argument of the appellant is that the mandate of Section 4A(2) oblig .....

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