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    <title>2021 (11) TMI 1089 - CALCUTTA HIGH COURT</title>
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    <description>The Court set aside the impugned order of the Customs, Excise and Service Tax Appellate Tribunal solely due to reliance on a withdrawn circular dated August 7, 2001. The Court directed the Tribunal to reconsider the circular&#039;s application and consider judgments favored by the petitioner. The writ petition was disposed of, with the Court declining to interfere with other aspects of the order, deeming the respondents to have denied the allegations.</description>
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      <description>The Court set aside the impugned order of the Customs, Excise and Service Tax Appellate Tribunal solely due to reliance on a withdrawn circular dated August 7, 2001. The Court directed the Tribunal to reconsider the circular&#039;s application and consider judgments favored by the petitioner. The writ petition was disposed of, with the Court declining to interfere with other aspects of the order, deeming the respondents to have denied the allegations.</description>
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