2014 (10) TMI 990

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..... he Tribunal in the case of CC, New Delhi v. Sameer Gehlot [2010 (11) TMI 85 - CESTAT, NEW DELHI] has taken a view that the benefit of Notification No. 21/2002-Cus. is available to the assessee and another co-ordinate Bench of the Tribunal in the case of King Rotors & Air Charter Pvt. Ltd. [2011 (6) TMI 276 - CESTAT, MUMBAI], has taken a diagonically opposite view and denied the benefit of exemptio .....

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..... on all the appellants on the ground that the main appellant herein had improperly availed the benefit of exemption under Notification No. 21/2002-Cus. as amended by Notification No. 61/2007. Both sides bring to our notice that the co-ordinate Bench of the Tribunal in the case of CC, New Delhi v. Sameer Gehlot - 2011 (263) E.L.T. 129 (Tri.-Del.) has taken a view that the benefit of Notification No. .....

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..... e find the issue involved is the same. 3. In view of the above, we direct the Registry to refer this matter to Hon'ble President for constitution of Larger Bench to come to a conclusion as to which view is correct view. Registry should send this order along with annexure copies of the judgments rendered to Hon'ble President. (Dictated and pronounced in Court)
Case laws, Decisions, Judge .....

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