2015 (3) TMI 781

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....MENT (Per the Hon'ble the Chief Justice Sri Kalyan Jyoti Sengupta) Sri Karan Thapar, learned counsel entered appearance for the respondent in this matter with the leave of the Court and his appearance is recorded. Learned counsel relies upon a decision of the Division Bench of Chattisgarh High Court, dated 22nd April, 2013 rendered in the case of Commissioner of Central Excise & Customs, Rai....