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TMI Blog2024 (11) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... 165/2003-Cus. dated 12.11.2003 and also the exemption from Anti-dumping duty under Notification No. 04/2009 dated 16.09.2009. Revenue has not extended the benefit of Anti-Dumping Duty (ADD), since the imported goods are not eligible for the Anti-Dumping Duty exemption. The goods were cleared provisionally with bond and a bank guarantee. The Department finalized the provisional assessment and confirmed the demand of Rs. 4,47,309/- towards Anti-dumping duty along with interest. The appeal filed by the appellant against the order of the adjudicating authority was dismissed. Against the Commissioner (Appeals) order, this appeal is filed before the Tribunal. 2. The learned counsel for the appellant contends that; the respondent has misinterpre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued the measures put in place in 2003 for levy of ADD; if reflective glass was not to be excluded during the period between 06.01.2009 to 22.05.2009 and ADD was to be imposed on reflective glass there ought have been a finding in this regard by the DGAD and since none of these things happened, the amendment to Notification No. 4/2009 through Notification 51/2009 should be read as if it is given effect from 06.01.2009; they have imported dark green and blue reflective glass and there was no mis-declaration, since the goods were examined by the Customs and were found to be as declared; the Revenue has failed to consider that green glass which was exempted from ADD from the very beginning; the Department has wrongly interpreted the Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee. The statement of law that ambiguity in a taxation statute should be interpreted strictly and in the event of ambiguity the benefit should go to the subject/assessee may warrant visualizing different situations. For instance, if there is ambiguity in the subject of tax, that is to say, who are the persons or things liable to pay tax, and whether the revenue has established conditions before raising and justifying a demand. Similar is the case roping all persons within the tax net, in which event the State is to prove the liability of the persons, as may arise within the strict language of the law. There cannot be any implied concept either in identifying the subject of the tax or person liable to pay tax. That is why it is often sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs, the doctrine of promissory estoppel as such is not applicable and the Revenue can take position different from its earlier stand in a case with established distinguishing features. (See Commissioner of Central Excise, Bangalore-1 v. Bal Pharma Limited, Bangalore and Ors., (2011) 2 SSC 620 2010 (259) E.L.T. 10 (S.C.). 20.4 The rules of promissory estoppel and estoppel by conduct may not be applied to alter or amend the specific terms and against statutory provisions. All the terms and conditions. contained in the exemption notification shall prevail and the person claiming the exemption has to fulfil and satisfy all the eligibility criteria/conditions mentioned in the exemption notification. 21. Now, so far as the submission on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of reflective glass from the imposition of ADD was allowed by Notification 51/2009 dated 22.05.2009, therefore during the period 06.01.2009 to 22.05.2009, there is no exemption from ADD for reflective glass. We find that the exemption for green glass was given in Notification 165/2003 as well as in 06/2009. The impugned imported goods are green and blue reflective glass, therefore, the exemption for these goods imported between 06.01.2009 and 22.05.2009 is not available in view of the fact that 06/2009 did not exclude specifically reflective glass which was subsequently done through Notification 51/2009. Therefore, the contention of the appellant that the exemption from AAD for reflective glass continued from the original Notification 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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