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2015 (12) TMI 174 - AT - CustomsExemption from Special Additional Duty under Notification No. 20 /2006-Cus in respect of the impugned goods in terms of entry No. 50 in the table appended to Notification No.20/2006-Cus - Held that:- Once the impugned goods were removed from the said 1st Schedule vide Finance Act, 2011, the benefit of exemption Notification No.20/2006-Cus no longer remained available to the appellant in respect of the impugned goods. The appellant has not disputed fact that the impugned goods were not specified in the said 1st Schedule during the relevant period. While the said subsection allows Central Government to levy SAD not only to countervail sales tax/VAT but also other taxes/charges, we must hasten to add that once the Central Government has taken a view in this regard and imposed SAD on the impugned goods, it is not open to CESTAT to challenge the validity of such levy. - CESTAT in this order has prima facie disregarded the fact that the appellant was not entitled to the benefit of Notification No. 102/2007-Cus and in effect held that the Central government could not collect the impugned SAD in that case. As CESTAT is not competent to challenge the legality of a Notification issued by Central Govt, prima facie, the order is issued without jurisdiction and an order issued without jurisdiction is a nullity. More importantly, the said CESTAT order (in the case of Katyal Metal Agencies [2015 (1) TMI 323 - CESTAT KOLKATA]) is only an interim order dismissing stay petition of Revenue and therefore has no value as a precedent for deciding the issue. - appellant was not eligible for the benefit of notification No. 20/2006-Cus and therefore the impugned demands were correctly upheld by the first appellate authority. Consequently, the appeals are dismissed - Decided against assessee.
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