2019 (11) TMI 415

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.... Ganguly, Adv., Mr. Bhaskar Prosad Banerjee, Adv. And Ms. Sabnam Basu, Adv. ORDER The Court : This intended appeal is admitted on the following substantial questions of law :- i. Whether in the facts and circumstances of the present case, the tribunal was correct in not considering the Circular No.26/89 dated 24.04.1989 and Circular No.13/90-CX-6 dated 25.05.1990 issued by CBEC, wherein it h....