M/S.Alba Industries Ltd vs The Commissioner Of Customs ... on 31 July, 2024
In support of his submissions, the learned Senior Standing
Counsel for the respondents 1 and 2 has placed reliance on the decision of
this Court in K.P.Manish Global Ingredients Pvt. Ltd. vs. Customs,
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https://www.mhc.tn.gov.in/judis
Page No. 13 of 26
W.P.(MD)Nos.10055, 10116, 10374 and 10428 of 2024
Central Excise and Service Tax Settlement Commission, Chennai,
2023 (386) ELT 84 (Mad.) : 2023:MHC:2009. A specific reference was
made to Paragraph Nos.21 to 29 of the said decision, which read as
under:-