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    <title>2023 (6) TMI 192 - GAUHATI HIGH COURT</title>
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    <description>The Court upheld the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s decision in favor of the Respondent, ruling that the exemption was validly granted and the investigation lacked immediate evidence. The appeal was dismissed, with each party bearing their own costs.</description>
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      <description>The Court upheld the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s decision in favor of the Respondent, ruling that the exemption was validly granted and the investigation lacked immediate evidence. The appeal was dismissed, with each party bearing their own costs.</description>
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