2007 (1) TMI 656

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Appellants : Mr. E.P. Bharucha i/by M/s. Manilal Kher Ambalal & Co.. For the Respondents : Mr. A.S. Rao with Ms. Ritu Singh and Mrs. S.V. Bharucha. ORDER P.C.: 1. Heard the learned Counsel for the Appellants and the learned Counsel for the Respondents. Both the Appeals are admitted. The learned Counsel for the Respondents waive service. By consent taken up for hearing. 2. In bo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tances, only on this limited ground we set aside the order of the Commissioner of Customs dated 25th March, 2005 as well as the order of CESTAT dated 19th January, 2006. Hence, the same is now remanded back to the Commissioner of Customs to decide the issue as to whether the Appellants have complied with all the conditions of the Notification No. 64/88 dated 1st March, 1988 for grant of exemp....