CESTAT set aside the impugned order, finding non-application of...

CESTAT set aside the impugned order, finding non-application of mind and failure to consider technical submissions that showed the imported goods were copolymer and thus outside the notified scope for anti-dumping duty; the show-cause notice is restored and remanded to the original authority for fresh adjudication. The Tribunal held that self-assessment and RMS do not obviate the statutory obligation to reassess under sections 17(2)-(4) and to record a speaking order as required by section 17(5); any extended-period invocation and penalties under section 114A must be predicated on a valid reassessment of rate/value under section 28. The appeal is disposed by remand.