2017 (1) TMI 692

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..... tion Certificate (CDEC) issued by the DGHS authorities in appellant’s case stood withdrawn by the authorities. This factual position was not brought to the knowledge of the Bench which referred the issue to Larger Bench due to which this reference was made - we decline to answer the reference made to us and remit the matter back to the Division Bench to decide the issue on the facts and circumstan .....

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..... ng the period after rescission of Notification No. 64/88-Cus. vide Notification No. 99/94, dated 1-3-1994, whether importer is entitle to the notification No. 64/88-Cus. in respect of import taken place and condition 2(a) and 2(b) has been complied with before rescission of Notification No. 64/88-Cus. 2. The learned Members of the Bench noticed that there was contrary views expressed by two Di .....

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..... the facts of the case, it was informed to us that Customs Duty Exemption Certificate (CDEC) issued by the DGHS authorities in appellant s case stood withdrawn by the authorities. This factual position was not brought to the knowledge of the Bench which referred the issue to Larger Bench due to which this reference was made. On this factual matrix the entire case can be decided by the Division Benc .....

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