TMI Blog2021 (7) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... TATE OF WEST BENGAL ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE ORS. VERSUS M/S. RANCHI CLUB LTD. [ 2019 (10) TMI 160 - SUPREME COURT ] which judgment the assessing authority did not have the benefit of, at the time when the impugned order-in-original was passed. The matter remitted to the file of the Assessing authority to be redone afresh - Petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State of West Bengal Vs. Calcutta Club Limited (2019 29 G.S.T.L. 545 S.C. dated 03.10.2019) which judgment the assessing authority did not have the benefit of, at the time when the impugned order-in-original was passed. 4. Thus, the impugned order is set aside and the matter remitted to the file of the Assessing authority to be redone afresh bearing in mind the judgment of the Supreme Court ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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