Messrs Mira Industries vs Ahmedabad-Ii on 10 April, 2023 Ltd. Vs. Commissioner of C.Ex. Mangalore - 2018 (17) G.S.T.L. 296 (Tri. - Bang.) the tribunal dealing with the identical issue held as under : - Custom, Excise & Service Tax Tribunal Cites 14 - Cited by 0 - Full Document