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2023 (3) TMI 1294 - DELHI HIGH COURTTime Limitation - levy of Anti Dumping Duty - whether the learned CESTAT was right in rejecting the petitioner’s appeal on the ground of limitation in the given facts and circumstances of the case? - HELD THAT:- Undisputedly, the appellant’s appeal was delayed by a period of ninety-one days, as noted by the learned CESTAT. However, it appears that the learned Tribunal failed to appreciate that the petitioner was not raising any other ground but merely sought to keep his earlier appeal alive, whereby the appellant had challenged the levy of Anti-Dumping Duty on two chemicals, namely, Vinylidene Fluoride and Hexafluoropropylene Polymer. The learned CESTAT had faulted the petitioner for not participating in the proceedings for the sunset review. However, the petitioner had explained that he was not aggrieved by levy of Anti-Dumping Duty on the product Fluoroelastomers; the appellant’s limited grievance was with regard to two chemicals, which were sought to be included within the net of Anti- Dumping Duty. It is considered apposite that the impugned order be set aside and the appellant’s appeal be restored before the learned CESTAT for consideration on merits - appeal disposed off.
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