2015 (8) TMI 94

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.... -<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. K. Radhakrishnan, Adv., Ms. Nisha Ba....

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....ication 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 opinion of the Customs, Excise and Serv....