2025 (1) TMI 1782

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....ocate For the Respondent : Shri Kuldeep Rawat, Authorized Representative ORDER S. K. MOHANTY: Heard both side and perused the case records. 2. This appeal is directed against the impugned order dated 19.01.2023 passed by the learned Commissioner (Appeals), CGST, Customs & Central Exercise, Raipur. In the impugned order, the learned Commissioner (Appeals) has upheld confirmation of t....