TMI Blog2014 (10) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... fication 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 exemption notification to the assessee. As the contradictory orders passed by benches comprises of same number of Members i.e. Division Bench, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 21/2002-Cus. is availab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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