Sepal Ceramic Pvt Ltd VERSUS C.C.E. & S.T.-Rajkot
Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad REGIONAL BENCH-COURT NO. 3 Excise Appeal No. 13633 of 2013 –DB (Arising out of OIO-80/COMMR/2013 dated 22/07/2013 passed Commissioner of Central Excise, Customs and Service Tax-RAJKOT) Sepal Ceramic Pvt Ltd VERSUS C.C.E. & S.T.-Rajkot APPEARANCE: Shri P.D. Rachchh, Advocate for the Appellant Shri Prakash Kumar Singh, Superintendent (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L.MAHAR Final Order No. A/ 11214 /2023 RAMESH NAIR DATE OF HEARING: 17.02.2023 DATE OF DECISION:07.06.2023 The issue to be decided before us is that – (i) whether benefit of concessional [...]