2021 (11) TMI 736

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....ECHNICAL) Shri Arul C. Durairaj, Superintendent (Authorized Representative) For the Appellant Shri E. Ramesh, Advocate For the Respondent ORDER PER : RAMESH NAIR The present appeal is filed by Revenue challenging the order of the Commissioner (Appeals) whereby the learned Commissioner (Appeals) directed the assessing authority for reassessment of the Bill of Entry. The case of the Revenue is ....