2008 (9) TMI 59

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd circumstances of the case, the CESTAT was right in holding that expression "like article" includes only the article which is the subject matter of investigation after being identified for the purpose of Rule 4(1)(b) and not on any other 'like article'. 3. On 31st January, 2002, Initiation Notification was issued under Rule 5 of the Customs Tariff (Identification, Assessment and Collection of A .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the present case, ended on or about 4th September, 2007. Since then, it has not been extended. In the meantime, we are informed that the respondent has paid duty for five years. In the circumstances, we do not wish to go into the question of law, quoted herein-above. Prima facie, we are of the view that the Tribunal's decision needs proper evaluation and consideration particularly, in the context .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X