2025 (1) TMI 1271

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..... that 'the Additional Director General, DRI did not have the jurisdiction to issue the show cause notice.' HELD THAT:- The proceedings are now remitted back to the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata. Appeal disposed off.
HON'BLE MR. JUSTICE J.B. PARDIWALA AND HON'BLE MR. JUSTICE R. MAHADEVAN For the Petitioner(s): Mr. Arijit Prasad .....

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