CESTAT New Delhi Disposes Appeal on Countervailing Duty, Grants Liberty for Future Review

The Appellate Tribunal CESTAT New Delhi disposed of the appeal challenging the confirmation of countervailing duty on a Bill of Entry, dated 29.11.2016. The Tribunal noted the issue was similar to a case pending before the Supreme Court, involving the same appellant. Referring to previous judgments and amendments to notification No. 30/2004, the Tribunal decided not to rule on the appeal's merits. Instead, it granted both parties liberty to return after the Supreme Court's final verdict, ultimately disposing of the appeal with this liberty.

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Issues:
Appeal against confirmation of demand of countervailing duty on Bill of Entry, applicability of notification No. 30/2004, reliance on previous judgments, pending adjudication before the Hon'ble Supreme Court.

Analysis:
The appeal before the Appellate Tribunal CESTAT New Delhi challenged the confirmation of a demand for countervailing duty on a specific Bill of Entry, dated 29.11.2016. The appellant contended that the issue was sub-judiced before the Hon'ble Supreme Court in a related case. The appellant sought the disposal of the present appeal based on a judgment from a previous case. However, the Revenue argued that the benefit of notification No. 30/2004, which was relied upon by the appellant, was not applicable due to its amendment under Notification No. 37/2015. The Revenue also referenced a judgment from the Hon'ble High Court of Madras that denied the benefit of Section 30/2004 to the appellant.

Upon hearing both parties and examining the records and case laws presented, the Tribunal noted that the Hon'ble High Court at Madras had already rejected the benefit of Section 30/2004 to the appellant. The Tribunal acknowledged that the issue at hand was identical to a case pending before the Hon'ble Supreme Court, involving an appeal against the High Court's decision in the Prashray Overseas Pvt. Ltd. case. Given the pending adjudication before the apex court, the Tribunal decided not to rule on the merits of the present appeal. Instead, the Tribunal granted both parties the liberty to return after the final verdict of the Hon'ble Supreme Court. Consequently, the Tribunal disposed of the current appeal with this liberty provided to the parties.

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