(B.V. Nagarathna and Prashant Kumar Mishra, JJ.)
Commissioner of Central Excise and Service Tax Delhi _____ Appellant;
v.
Munjal Showa Ltd. ________________________________ Respondent.
Civil Appeal No./2023 (@ Diary No(s). 21040/2023), decided on July 4, 2023
The Order of the court was delivered by
Order
1. Learned counsel for the appellant submitted that the issues raised in this appeal are covered against the revenue in view of the circular:80/10/2004-S.T. issued on 17.09.2004 and therefore appropriate orders may be made in this appeal.
2. His submission is placed on record.
3. This Civil Appeal is dismissed on the ground of delay as well as on merits.
4. Pending application(s), if any, shall stand disposed of.
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