2013 (7) TMI 107

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.... Commr. (AR) JUDGEMENT Per P.K. Das As the issue involved in this matter is in narrow compass, after granting stay, the appeal is taken up for hearing and disposal. 2. The appellant imported Tetra Fluro Ethane vide Bill of Entry No. 484125 dated 19.4.2010. The goods were assessed and cleared on the same day on payment of duty. Subsequently, by demand notice anti-dumping duty was levied....

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....appears the Hon'ble High Court in the case of SRF Ltd. (supra) set aside the Notification No. 52/2010-Cus. dated 19.4.2010, which was not placed before the Commissioner (Appeals). Hence it is proper to remand the matter back to the original authority for examination of the whole issue. Accordingly, we set aside the impugned order and remand the matter back to the original authority to decide the c....