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2017 (9) TMI 66 - CESTAT NEW DELHIADD on PVC resin - provisionally assessed and cleared consignments of the respondent during July to September, 2012 - N/N. 15/2013-Cus - N/N. 70/2010-Cus - Held that: - the provisional duty ordered to be continued for six months by the Tribunal is as per the rate applicable on the date preceding the N/N. 70/2010 Cus. - the N/N. 15/2013-Cus is not legally made retrospective and it cannot revive N/N. 70/2010-Cus, which has been set aside - the difference between the provisional duty under AD and provisional assessment for regular Customs duty has not been appreciated by the Revenue while preferring this appeal - appeal dismissed - decided against Revenue.
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