RAO MUHAMMAD NASIR JAMIL, MEMBER.---Titled appeal preferred by M/s Pakistan Railways (hereinafter the appellant) is re-fixed for decision in pursuance of the order of Hon'ble High Court passed in STR No.66832/2023 dated 12.10.2023 whereby, the order passed by the ATIR bearing STA No.1977/LB/2022 dated 17.07.2023 has been set aside and the matter is remanded back to the Tribunal to decide the appeal afresh preferably within a period of 3 months. In light of directions issued by the Hon'ble High Court, the case was fixed for hearing on05.08.2025 on which date Barrister Mr. Nabeel Malik appeared as an authorized representative of the appellant whereas Hafiz Qasim Raza tendered appearance on behalf of the department.2. Facts of the case in brief are that the appellant rendered services on account of travel by train in AC sleeper class, AC parlor class (sitter) and First class sleeper classified under PCT Headings 9803.2010, 9803.2020 and 9803.2023 respectively on which Central Excise Duty ...