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TMI Blog2023 (1) TMI 1378X X X X Extracts X X X X X X X X Extracts X X X X ..... cation nos. 21 of 2002 and 61 of 2007 - Conflicting views of the Customs, Excise Service Tax Appellate Tribunal (CESTAT) - HELD THAT:- It is not in dispute that the larger Bench of the CESTAT has already answered the reference on 8.8.2022. It had directed the appeals to be listed before the regular division Bench for hearing. We are given to understand that those appeals are already heard and hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RABLE MS. JUSTICE SONIA GOKANI) 1. As all these three appeals are raising common questions of law and facts, the same are disposed off by this common order and the brief facts are drawn from the Tax Appeal No. 703 of 2022. 2. This appeal has been preferred under Section 130 of the Customs Act, 1962 challenging the order dated 8.8.2022 answering the reference which had been raised before the larger ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ger bench of the CESTAT passed interim order on 8.8.2022 being the interim order no. 3-23/2022. The challenge is made to the larger Bench decision by raising following questions of law. 8(i) Whether in the facts and circumstances of the case, the Larger Bench of Hon ble CESTAT is right in holding that the Respondent have not violated clause (b) of the Explanation contained in Condition No. 104 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondition No. 104 of Notification No. 21/2002- Customs, as amended vide Notification No. 61/2007-Customs? (v) Whether the decision rendered in King Rotors Air Charter P. Ltd. Versus CV.C. (ACC Import), Mumbai lay down the correct position of law? 4. It is not in dispute that the larger Bench of the CESTAT has already answered the reference on 8.8.2022. It had directed the appeals to be listed befor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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