2024 (6) TMI 1009

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....arance : For the Appellant : Mr. K.K. Maity, Adv. Mr. Tapan Bhanja, Adv.    For the Respondent : None The Court : We have heard Mr. K.K. Maity, learned senior standing counsel, assisted by Mr. Tapan Bhanja, learned counsel for the appellant/department. 2. Notice has been sent to the respondent which had returned with the endorsement 'left without intimation'. Subsequently, fr....

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....014 (310) E.L.T. 833 (Guj.)]. The learned Tribunal has also taken note of the decision of this Court in Goyal MG Gases Pvt. Ltd. Vs. Union of India & Ors. [2017 (8) TMI 1515 - Calcutta High Court]. It cannot be disputed that the decision in the case of Indsur Global (supra) was challenged before the Hon'ble Supreme Court in Special Leave to Appeal No. 16523/2015 and by order dated 24th September, ....