2023 (10) TMI 168

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..... ribunal in paragraph 12 of the impugned final order M/S BIRLA CORPORATION LIMITED VERSUS COMMISSIONER, CGST CENTRAL EXCISE, JABALPUR (M.P.) [ 2023 (3) TMI 1067 - CESTAT NEW DELHI] would become a precedent in subsequent cases as those observations are general in nature and, therefore, would be followed by the Tribunal in other cases. HELD THAT:- The said contention of learned ASG cannot be a .....

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..... earing for the appellant submitted that the observations of the Tribunal in paragraph 12 of the impugned final order would become a precedent in subsequent cases as those observations are general in nature and, therefore, would be followed by the Tribunal in other cases. We do not agree with the said contention of learned ASG for the simple reason that those observations have been made in the c .....

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