2024 (8) TMI 1548

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....Standing Counsel. For the Respondent : Mr. Amrinder Singh, Advocate. ORDER SANJEEV PRAKASH SHARMA, J.(Oral) 1. In view of the judgment passed by the Supreme Court in Principal Commissioner of Income Tax-I, Chandigarh vs. ABC Papers Limited, (2022) 9 SCC 1, we find that this appeal is not maintainable although the impugned order has been passed by the Customs, Excise & Service Tax Appel....