ORDER : 1. We have heard the learned counsel for the appellant(s) and the revenue and have perused the order passed by the adjudicating authority which specifically refers to the factual aspects of the present case including certain communications written by the appellant(s) assessees. 2. We may also record that we have not examined Section 140 and Section 142 of the Central Goods and Services Tax Act, 2017 and have not made comment whether or not the appellant(s) assessees would be entitled to benefit under the said Sections. 3. In the factual background of the present case, we do not think any question of law arises for consideration, and hence, the appeals are dismissed. 4. Pending application(s), if any, stand disposed of.