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    <title>2023 (1) TMI 1141 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the impugned order in its entirety and restored the adjudication of the show cause notice to the original authority. The original authority was directed to reconsider the submissions of the appellant-assessee on the leviability of the tax and the applicability of judicial precedents.</description>
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      <description>The Tribunal set aside the impugned order in its entirety and restored the adjudication of the show cause notice to the original authority. The original authority was directed to reconsider the submissions of the appellant-assessee on the leviability of the tax and the applicability of judicial precedents.</description>
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