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2024 (2) TMI 369

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....>Dated:- 25-1-2024<br>CIVIL APPEAL NO 1232 - 1235 OF 2024 (@ Diary No. 53435/2023) CIVIL APPEAL NO…. . OF 2024 (@ Diary No. 53601/2023) - -<br>Central Excise<br>HON&#39;BLE MR. JUSTICE ABHAY S. OKA ....

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..... Having heard learned ASG, we concur with the view taken by the Tribunal. Learned ASG submits that view taken in the case of "Satnam Overseas Ltd. Vs. Commissioner reported in 2015 (318) ELT 53....