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2006 (1) TMI 317

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..... Shri Ajay Saxena, SDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. Heard both sides in these applications. By the impugned order, the Commissioner of Central Excise (Appeals) has rejected the appeals filed before him and confirmed anti-dumping duty of Rs. 30,23,361/-. Pursuant to a Notification 143/03-Cus. levying anti-dumping duty retrospectively which resulted in di .....

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..... anti-dumping duty are not leviable when imports were made after expiry of a notification by which levy was brought which was noted by the Commissioner of Central Excise (Appeals) in his stay order dated 29-7-2005. On an identical issue, by this Tribunal s Bangalore Bench on 28-7-2005 in the case of CCE v. Raghav Enterprises and Orient Impex [2005 (189) E.L.T. 461 (Tri.-Bang.)] have held in favour .....

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