2015 (8) TMI 94

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - -
Customs
A. K. Sikri,J. For the Appellant : Mr. M. G. Ramachandran, Adv., Mr. K. V. Mohan, Adv., Ms. Ranjita Ramachandran, Adv. For the Respondent : Mr. K. Radhakrishnan, Adv., Ms. Nisha B .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fication No. 21/2002 which, at the relevant time, require that the unit be modernised, if the benefit of said Notification is to be taken. We also agree with the opinion of the Customs, Excise and Ser .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X