2024 (9) TMI 620

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..... ppeal has to be dismissed on the ground of low tax effect as being covered by the Circular dated 06.08.2024 issued by the Revenue Division, Judicial Cell (Central Board of Indirect Taxes Customs), Ministry of Finance. The Civil Appeal is disposed of. The question of law is however kept open. - HON'BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA And HON'BLE MR. JUSTICE SANDEEP MEHTA For the P .....

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