2022 (3) TMI 274

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..... JUSTICE SANJIV KHANNA AND HON'BLE MS. JUSTICE BELA M. TRIVEDI For Appellant(s) Mr. N. Venkataraman, ASG Mr. A.K. Srivastava, Sr. Adv. Mr. Mukesh Kumar Maroria, AOR Ms. Seema Bengani, Adv. Ms. Sunita Sharma, Adv. Mr. V. Chandra Shekara Bharathi, Adv. Mr. B. Krishna Prasad, AOR For Respondent(s) Mr. Rajeev Mishra, Adv. Mr. Sanand Ramakrishnan, AOR Mr. Sunil Narayanan, Adv. Mr. E.R. Kumar, Adv .....

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..... t is accepted that the changes were made pursuant to adoption and re-structuring of tariff from six digit to eight digit. The changes made were not with the intend to withdraw the existing benefits or to withdraw an exemption which had been given and had been enjoyed by the respondent/assessee for the last twenty years. Recording the aforesaid, the appeal stands dismissed. C.A. No. 14628/2015, 1 .....

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