TMI Blog2003 (12) TMI 82X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the period commencing from February, 2000 to April, 2000. Anti-dumping duty, which was payable in respect of import of the said goods had been duly paid by the petitioners as determined under Notification No. 6/2000, dated 27th January, 2000. The said Anti-dumping duty had been determined under the provisions of Rule 13 of the Customs Tariff (Anti-Dumping Duty on Dumped Articles) Rules, 1995 (hereinafter referred to as "the Rules"). As the amount payable in respect of the said import has been duly paid, according to the petitioners, nothing further was required to be paid. It is the case of the petitioners that under Notification bearing No. 109/2000, dated 18th August, 2000, Anti-dumping duty has been enhanced by the Union of India. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners, the said appeals have not been heard and by virtue of an interim order passed by this Court the appellate authority has been restrained from dismissing the appeals for want of non-payment of the amount of pre-deposit. 6. Learned advocate Shri Mihir Joshi appearing for the petitioners has submitted that prima facie it appears that the amount demanded from the petitioners by way of pre-deposit is unjust for the reason that by virtue of Notification No. 109/2000, dated 18th August, 2000, Anti-dumping duty Dumping Duty (sic) has been increased with retrospective effect. It is not in dispute that the goods had been imported during the period commencing from February to April, 2000 and the Anti-dumping duty, which was payable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and the legal position narrated hereinabove, learned Senior Central Government Standing Counsel Shri D.N. Patel could not make any legal submission. As the appeals are pending before the appellate authority, without saying anything on merits of the appeals, looking to the facts of the case we feel that the petitioners should not have been called upon to pay any amount by way of pre-deposit. 9. In view of the facts of the case, we quash and set aside the said orders challenged in these petitions. The appellate authority is directed to hear the appeals on merits and in accordance with law after considering the facts of the case as soon as possible. Learned advocate Shri Mihir Joshi has assured this Court that the learned advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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