2023 (12) TMI 1429

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.... No. 1, 2 for the Respondent No. 1, 2 Mr Paresh M. Dave(260) ORAL ORDER PER : HONOURABLE MR. JUSTICE BHARGAV D. KARIA 1. Heard learned advocate Mr. Amal Paresh Dave for the petitioners. 2. It was submitted by learned advocate Mr. Dave for the petitioners that Central Excise & Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad, while disposing of Excise Appeal No. 1....