2024 (2) TMI 1189

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.... Senior Standing Counsel with Ms. Nishtha Mittal & Ms. Apurva Singh, Advocates. For the Respondent: Mr. Prashant Srivastava, Advocate. JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Appellant, Commissioner of Customs, impugns order dated 10.05.2023 passed by the Custom Excise & Service Tax Appellate Tribunal (hereinafter referred to as the "Tribunal"), whereby, the appeal of the respondent impugn....

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....e said observation, the Commissioner of Customs has filed the subject appeal. 6. Reference may be had to the judgment of a Coordinate Bench of this Court dated 18.05.2023 in CUSAA No. 88/2022 titled M/s Seville Products Ltd. Vs. Commissioner of Customs & Exports, wherein the Division Bench has held that discharge of liability of one of the noticees either by making a payment without contest or by....