2009 (3) TMI 752

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....hri A. Hidayatullah, Sr. Advocate, with V. Pereira, Advocate, for the Appellant. Shri B.K. Singh, DR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The appellants have obtained clearance from the Committee on Disputes. 2. After considering the submissions, we find that the short question arising in these cases is, whether the appellants should pay duty on the ....

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....i.-LB)], as followed by a regular Bench in the case of Mangalore Refinery and Petrochemicals Ltd. [2007 (78) RLT 508 (CESTAT-Ban)]. The ld. Sr. Counsel for the appellants has claimed prima facie case on the strength of the case laws cited hereinbefore. The ld. Jt. CDR representing the Revenue, on the other hand, would call upon us to re-consider the question in the light of the amended provisions ....