2023 (6) TMI 1317

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....Yadav For the Respondent : Mr. Prakash Shah i/b. Mr. PDS Legal, Advocate ORDER P.C.: 1 We have heard Mr.Mishra, learned counsel for the Appellant and Mr.Shah learned counsel for the Respondent. This Appeal arises from an order dated 28th February 2022, passed by the Customs, Excise & Service Tax Appellate Tribunal, Mumbai Bench, Mumbai (for short, "Tribunal"), whereby the Respondent&#3....

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....se under investigation report dated 17^th January, 2019?" 3 It is on the above background, we have heard the learned counsel for the parties finally on the present Appeal. We have perused the impugned order passed by the Tribunal and also the show-cause notice and the Order-in-Original. Considering the facts and circumstances of the case, in the limited reasons, as set out in the impugned order....