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2016 (2) TMI 440 - CESTAT KOLKATA

2016 (2) TMI 440 - CESTAT KOLKATA - TMI - Adjudicating orders - non supply of relied upon documents- Levy of safeguard duty - import of Aluminum Fin Strip - Notification No. 71/2009 Cus - percentage of alloying elements need not be more the 1% - A personal hearing was granted for 24/01/2013 by the adjudicating authority which was attended by the appellant but a written reply was submitted to be filed by 28/1/13. It is further observed that instead of filing reply appellant vide letter dt 28/01/1 .....

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mpliance directly to the adjudicating authority. - Matter remanded back. - Stay Petition Nos. C/SP/70553/2013, C/SP/70554/2013 And MA-75708-75709/2015, Appeal No. C/70558/2013, C/70559/2013 - Dated:- 1-10-2015 - D M Misra, Member (J) And H K Thakur, Member (T) For the Appellant : Shri S Sarkar, CA, CR For the Respondent : Shri M Singh, Asst., Commr, (AR) ORDER Per H K Thakur These stay applications & appeals have filed by appellant against OIO No. KOL/CUS/Commr/06/2013 dt 25/2/13 & OIO N .....

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the same. That the issue involved in these proceedings is whether goods declared by the appellant during the period 23/03/2009 to 22/3/11 are leviable to safeguard duty in terms of Noft. No. 71/2009 Cus dt 19/06/2009. It is the case of the appellant that as per the second proviso to Sec-8C(2) of the Customs Tariff Act 1975 an exemption notification issued for levying antidumping duty can not be made operational for more than 200 days from the date it has been imposed. That Noft No. 71/2009/Cus .....

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argue that in the case of Fe + Silicon combination only the % should be more the 1%. That percentage of other alloying elements could be 0.1% or more each in order to be eligible as alloyed aluminum. That copies of metal testing reports got done by the Revenue have not been made available to the appellant. 3. Sh. M. Singh Add Commr (AR) appearing on behalf of the Revenue made the bench go through Para- 13 of the OIO dt 25/2/13 to drive home the point that appellant was trying to delay the adjud .....

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tion issued under Sec-8 (2) of the Customs tariff Act, 1975 is operative only upto 200 days from the date of issue & can not be made applicable for the earlier periods. It is observed from the case records that these additional grounds raised in the Miscellaneous application were not raised before the Adjudicating authority, therefore, after disposing off the miscellaneous application the matter is remanded back to the Adjudicating authority for denovo consideration. Even the other issue, re .....

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