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2018 (8) TMI 1277

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....r Desai (2058) ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. These appeals arise out of common facts. We may record facts from Tax Appeal No. 627 of 2018. The department has challenged the judgement of Customs Excise and Service Tax Appellate Tribunal raising following question for our consideration: "Whether in the facts and circumstances of the case, the Tribunal is ....