Ms Unitech Paper Mills Pvt Ltd vs Haldia on 18 August, 2025 6. Similar issue came to be decided by Kolkata Tribunal in the case of Z Konark Vs CCGST-BBSR vide Final Order No.75013/2025 dated 7.1.2025. The Tribunal held as under : Custom, Excise & Service Tax Tribunal Cites 10 - Cited by 0 - Full Document