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2023 (2) TMI 1254

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....- 1-2-2023<br>CIVIL APPEAL NO. 1434 OF 2020 - -<br>Central Excise<br>HON&#39;BLE MR. JUSTICE PAMIDIGHANTAM SRI NARASIMHA And HON&#39;BLE MR. JUSTICE ARAVIND KUMAR For the Appellant : Mr. N Venkatar....

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....g for the Revenue that this appeal has to be dismissed on the ground of low tax effect as being covered by the Circular No. 17 of 2019 dated 08.08.2019 issued by Department of Revenue, Ministry of Fin....