2025 (9) TMI 1722

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... Counsel for Respondent(s): A.S.G.I., Gaurav Mahajan. 1. Heard learned counsel appearing on behalf of both the parties. 2. The present appeal arises out of the final order dated 28.02.2022 passed by the Customs, Excise and Service Tax Appellate Tribunal, Allahabad Bench, Allahabad wherein the Tribunal, following the ratio laid down in Singh Enterprises vs. Commissioner of Central Excise,....