AMOD STAMPINGS PVT. LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) IN terms of the Ahmedabad High Court's order dated 26 -6 -2012 directing the Tribunal to re -formulate the point of differences between two members, the following points of differences are being re -formulated: - -

(2.) LD . Counsel, Shri S.R. Dixit appearing on behalf of the assessee would submit that they have filed an application which is numbered C/MA/Ors./ 11580/2014 for modification of the order dated 6 -8 -2008.

(3.) 1 Ld. Counsel would, after taking me through the findings recorded by the Hon'ble Member (Judicial) as well as Hon'ble Member (Technical) would submit as under: