2025 (3) TMI 509

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..... demand was set aside - HELD THAT:- In view of the decision of this Court in the case of Commissioner, Customs, Central Excise and Service Tax, Patna vs. Shapoorji Pallonji and Company Private Limited & Ors. [2023 (10) TMI 748 - SUPREME COURT], it is found that there is no error in the view taken by the Customs, Excise and Service Tax Appellate Tribunal. Appeal dismissed.
HON'BLE MR. JUSTI .....

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