2021 (10) TMI 536

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....aran, SSC For Respondent : Mr.K.Magesh JUDGMENT T.S. SIVAGNANAM, J The above appeal has been filed against the final order in F.O.No.802/ 2012 dated 16.7.2012 on the file of Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai. 2. We have heard the learned Senior Standing Counsel appearing for the appellant and the learned counsel appearing for the respondent. 3. T....