2012 (4) TMI 303

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Mishra for the respondents.   ORAL JUDGMENT (PER J.P. DEVADHAR, J.)   1. This appeal was admitted on 10th August, 2007 on the following questions of law:-   (i) Whether, prior to the introduction of Section 9A(8) into the Customs Tariff Act, 1975 on 12-5-2006, it was permissible to recover any amount from the importer as short-paid of anti dumping duty ? (ii) Whether Se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....even though the assessee has taken a specific plea regarding the demand being time barred, the Tribunal has declined to give any decision on the merits merely on the ground that the assessee has paid duty even before the issuance of show cause notice. Perusal of the show cause notice clearly shows that the duty was paid during the investigation as 'deposit' and by the show cause notice, the assess....