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M/s. Hindustan Organic Chemicals Limited Versus Designated Authority and others

2017 (10) TMI 466 - CESTAT NEW DELHI

Continuation of ADD - Maintainability of appeal - order from Department of Revenue is missing - Held that: - admittedly, in these 2 appeals before us, there are no orders by the Department of Revenue regarding imposition of Anti-Dumping Duty on the subject goods. In fact, the present appeals are only against the recommendations made by the DA - similar appeals came up before the Tribunal, where there was no order by the Department of Revenue, Ministry of Finance to impose any ADD on goods in ter .....

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o appeal lies with the Tribunal - appeal are not maintainable and are dismissed. - AD/COD/50559 & 50560/2017-CU[DB] in AD/51112 & 51113/2017-CU[DB] - AD/56443-56444/2017-CU[DB] - Dated:- 17-8-2017 - (Dr.) Satish Chandra, President, Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Smt. Reena Khair, Advocate and Shri Rajesh Sharma, Ritu Jha, Advocates for the appellant Shri Govind Dixit, DR for Dept. of Revenue, Respondent Shri Ameet Singh, Advocate for the Designate .....

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in appeals, we note that there is a delay of 246 days in filing these appeals, before the Tribunal. 2. The ld. Counsel appearing for the appellant submitted that though the final findings in both the cases were notified on 01.07.2016 recommending that there is no need for continued imposition of Anti-Dumping Duties on the import of subject goods from the subject countries, the appellant consulted their Counsels regarding feasibility of filing appeals against such final findings, in terms of Sect .....

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to be examined in terms of legal provisions of Section 9C of the Tariff Act, we note that these appeals may be taken up, condoning the delay. 4. Appeal No.AD/51112/2017 is against final finding No.15/29/2014 dated 01.07.2016 of the DA pursuant to sunset review. Originally, the DA initiated investigation regarding possible dumping of Acetone, originating in or exported from Japan and Thailand. After following procedure, the DA issued the final finding on 19.01.2011 recommending definitive Anti-Du .....

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on of ADD on the import of subject goods from the subject countries. 5. In appeal No.AD/51113/2017, almost identical situation is with reference to Anti-Dumping Duty on phenol originating in or exported from Japan and Thailand. The DA vide his final finding dated 08.10.2010 recommended imposition of definitive ADD on the subject goods which were notified under Customs Notification No.120/2010-CUS/ ADD dated 01.12.2010 for 5 years extended further up to 18.04.2016 vide Notification No.14/15-CUS/A .....

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these appeals on the ground that the DA is only recommending authority and there is no Notification or Order by Revenue Department and as such, these appeals are not maintainable under Section 9 C of the Tariff Act. 8. Ld. Counsel for Respondents 3, 4, 5, 6 & 7 supported the Final Findings of the D.A. on merit. He submitted that the D.A. followed the required procedure and recorded his findings. He opposed the appeals on merit. 9. We have heard all the sides and perused the appeal records. W .....

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Tribunal vide Final Order No.55305-55308/2017 dated 20.07.2017 observed as below:- 8. We have heard all the interested parties on this preliminary objection regarding maintainability of these appeals, under Section 9C of the Customs Tariff Act. Admittedly, in the present case, the Government of India, Ministry of Finance, Department of Revenue who is the Competent Authority to impose any ADD on goods in terms of Section 9A, did not issue any order either imposing or reviewing the imposition of A .....

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had put up a office note on 17/10/2016 explaining the background of the case, starting from initiation of investigation and final recommendation of the DA. It is recorded that as no ADD was recommended for imposition no further action lies at the end of Department of Revenue. The said note was approved by the Chairman, CBEC. Apart from this office file note sheet, no order issued by the Department of Revenue formed subject matter of this appeal. 10. This brings us to the main question, whether p .....

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me Court in Saurashtra Chemicals Ltd. (supra). It is clear that no appeal can lie against recommendatory final finding of the DA in the absence of a determination of such AD duty by the Central Government. We also note that the Hon ble Delhi High Court in Deepak Fertilizers and Petrochem Vs. Designated Authority reported in 2006 (203) E.L.T. 370 (Del.) held that the DA only assists the Central Government in making the determination and his recommendation is not binding on the Central Government. .....

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