2024 (3) TMI 795

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..... 1986 as amended - CESTAT allowed the appeal and exemption as claimed - HELD THAT:- This appeal is dismissed on the ground of low tax effect. - HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA And HON'BLE MR. JUSTICE ARAVIND KUMAR For the Appellant : Mr. N. Venkatraman, ASG (NP) Mr. Nisha Bagchi, Sr. Adv. Mr. Rupesh Kumar, Sr. Adv. Mr. Udai Khanna, Adv. Mr. Siddarth Venkatesh Singh Thakur, .....

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