2024 (5) TMI 1492

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.... Mr. Kausik Dey, Ms. Aishwarya Rajyashree, Mr. Chandra Gupta Kamal ..for the Appellants Mr. Smarajit Roychowdhury, Mr. Tapan Bhanja ..for the Union of India Mr. Shovendu Banerjee, Mr. Soumyajit Mishra ..for the Respondents ORDER 1. We have heard the learned advocates for either of the parties. 2. It cannot be disputed that the issue involved in this appeal which is squarely covered by the de....

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....ration) Order, 2012 and the notification of the Ministry of Electronics & Information Technology dated 01.07.2021. Reliance has also been placed on the decision of the Division Bench of the Madras High Court reported in (2019) 367 ELT 920 (Madras) and (2021) 377 ELT 721 (Madras). 3. Learned counsel appearing for the respondent placed reliance on the decision of the Division Bench of the High Co....