2007 (1) TMI 403

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....hri Anil Kumar, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - This appeal has ben filed against Order-in-Appeal No. 152/2004 dated 28-12-2004 passed by the Commissioner of Customs (Appeals), Bangalore. The appellants imported Copper Clad Laminates and paid provisional anti-dumping duty vide Notification No. 141/2003 dated 19-9-2003. Based on the recommendation of the d....

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....he above order of Chennai has not been appealed by the Department and therefore, has attained finality in terms of the following decisions : (a)      UOI v. Sathish Panalal Shah - 2001 (249) ITR 221 (S.C.) (b)      CIT v. Shivsagar Estate - 2002 (ITR) 59 (S.C.) (c)      Jayaswals Neco Ltd. v. CCE - 2006 (195) E.L.T....

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....We have gone through the records of the case carefully. Rule 21(3) of Customs Tariff (Anti-Dumping Duty on Dumped Articles) Rules, 1995 reads as follows : "If the provisional duty imposed by the Central Government is withdrawn in accordance with the provisions of sub-rule (4) of Rule 18, the provisional duty already imposed and collected if any, shall be refunded to the importer". The above rule i....