2022 (1) TMI 383

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.... For the Respondent : SRI RAVI RAGHAVAN, ADV. JUDGMENT This appeal is filed by the Revenue under Section 35G of the Central Excise Act, 1944 ('Act' for short) challenging the Final Order No. A/20363/2020 dated 17.06.2020 passed by the Customs, Excise and Services Tax Appellate Tribunal, South Zonal Bench, Bengaluru ('CESTAT' for short) raising the following substantial question of law:- ....