9911796707
TMI Blog2013 (12) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... The prayer in the application is to dispense with the condition of pre-deposit of duty of Rs. 4,96,594/- confirmed as CVD in respect of imports of Zinc dross effected by the appellant during the period July and August, 2009. It is seen that original Bills of entries filed by the appellants were assessed by the officer without any levy of CVD on the ground that zinc dross is not excisable goods in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f show cause notice dated 24-12-2009 proposing to confirm countervailing duty to the extent of Rs. 4,96,594/-. The said proceedings resulted in passing of the impugned order by the Commissioner. 3. The appellant's main contention is that the assessment under nil CVD having been finalised by the department subsequent issuance of show cause notice under Section 28 was not in accordance with the law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced before the Commissioner and reasoning adopted by the Commissioner. At this stage of interim stay, we find that balance of convenience is in favour of the Revenue inasmuch as admittedly, with the change in definition of excisable goods with effect from 10-5-2008; zinc dross would get covered as an excisable item falling under Chapter 79, attracting duty of excise and import of the same would ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
