2015 (8) TMI 94

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....r>Civil Appeal No. 5029 of 2005 - -<br>Customs<br>A. K. Sikri,J. For the Appellant : Mr. M. G. Ramachandran, Adv., Mr. K. V. Mohan, Adv., Ms. Ranjita Ramachandran, Adv. For the Respondent : Mr. ....

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....e, it could not get the benefit of Notification No. 21/2002 which, at the relevant time, require that the unit be modernised, if the benefit of said Notification is to be taken. We also agree with the....