2005 (9) TMI 332

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....llant. Shri Amit Jain, DR, for the Respondent. [Order per : Justice R.K. Abichandani, President]. -  The Kolkata Bench of this Tribunal by order dated 17-5-2005 after hearing both the sides, directed the Registry to forward the matter to the Bench competent to hear anti-dumping duty matters. It is recorded in the order that the learned advocate for the appellant has submitted that th....

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....uty chargeable under Section 9A as they apply in relation to the duties leviable under that Act. 2. This appeal has been filed against the order dated 19-11-2004 of the Commissioner (Appeals) disposing of the appeal which was preferred against the assessment order passed by the Deputy Commissioner on 2-7-2004. 3. It is clear from the record that this is not an appeal under Section ....

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....the order records as if the learned Counsel had objected to the jurisdiction on the ground that the appeal would lie under Section 9C of the Customs Tariff Act, 1975. 4. It is clear to us that this appeal is not an appeal under Section 9C of the Customs Tariff Act, 1975 and it is an appeal of the nature which would fall under Section 9A(8) of the Act. Therefore, the provisions of Customs A....