Principal Commissioner, Central Goods And Services Tax vs. M/S Samsung INDIA Electronics PVT LTD
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Court No. - 3 Case :- CENTRAL EXCISE APPEAL DEFECTIVE No. - 2 of 2021 Appellant :- Principal Commissioner, Central Goods And Services Tax Respondent :- M/S Samsung India Electronics Pvt Ltd Counsel for Appellant :- Krishna Agarawal Hon'ble Naheed Ara Moonis,J. Hon'ble Saumitra Dayal Singh,J.
Heard Shri Krishna Agrawal, learned counsel for the revenue-appellant and Shri M.P. Devnath, Advocate, assisted by Shri Nishant Mishra and Shri Abhishek Anand, Advocates, for the assessee-respondent.
The issue involved in this appeal is identical to that involved in Central Excise Appeal No. 10 of 2021 (Principal Commissioner, Central Goods & Services Tax Vs.M/s Samsung India Electronics Pvt. Ltd.). By a separate order passed today (06.09.2021), we have dismissed the said appeal.
For the reasons contained in that order (06.09.2021), the present appeal is also dismissed.
The exemption application (1 of 2021) is disposed of accordingly. Order Date :- 6.9.2021 AHA
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