2017 (1) TMI 692

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...., for the Appellant. Shri Hitesh Shah, Commissioner (AR), for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This Larger Bench was constituted for answering the reference made to the Larger Bench by miscellaneous Order No. M/4831/15/CB, dated 27-10-2015 [2016 (331) E.L.T. A88 (Tri.-Mum.)]. The question which was referred to Larger Bench is as follows :- "(1) In case of ....

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....resident for answering the above reproduced question. 3. Basically the question which has been referred to the Bench is after rescission of Notification No. 64/88-Cus. vide Notification No. 99/94, dated 1-3-1994, whether the benefits which were extended to the importer would require to satisfy the same even when Notification 64/88-Cus. was in force. 4. Both the sides argued on the meri....