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TaxTMI 
TaxTMI 
TaxTMI 
2013 (11) TMI 600
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.... covered under Notification NO. 86/2011. As the appellant has made a pre-deposit of the entire amount of duty along with interest and 25% of penalty, considering the same is sufficient in compliance to Section 129E of the Customs Act, 1962 we waive the requirement of pre-deposit of balance amount of penalty and stay recovery thereof during the pendency of the appeal. 2. As the issue involved is of interpretation of Notification 86/11 and appellant are the regular importer of the impugned goods, therefore issue is of recurring nature, therefore we allow the application for early hearing and take up the appeal itself for final disposal. 3. The brief facts of the case are that the appellant imported two consignments of Stainless Steel Cold R....
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....ping duty. He submitted that it is not in dispute that the width in the above consignment was above 1251 MM. As per Notification 14/2010 anti-dumping duty is leviable on the goods of width "of 600 MM upto 1250 MM of all series further worked than cold-rolled (Cold reduced) with a thickness of upto 4 MM." In other words, cold rolled flat products of stainless steel of width of 600 MM up to 1250 MM are eligible to anti-dumping duty. The said Notification was amended by Notification 86/2011 whereby width tolerance of (+) 30MM was applied to mill-edged cold rolled flat products of stainless steel of specified width of 1000MM or more, but not exceeding 1250 MM. Therefore, any product which is exceeding 1250 MM the Notification is not applicable ....
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....ut-off point. It is further submitted that it is clear that one cannot read into the Notification, more than what is contained therein, that is more impermissible to stretch the wording of a Notification merely so as to impose liability, thereunder on an assessee. If the intent was to extend the scope of levy of anti-dumping duty to cover the product of width up to 1280 MM they could have simply said so. The Notification issued by the designated authority itself clarifies that the mid-term review was never intended to enhance the scope of products on which anti-dumping duty was being levied. Therefore, the finding of the ld. Commissioner that width tolerance is upto 1280 MM is totally erroneous. He further submitted that if any ambiguity ex....
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.... of 1256 MM to 1259 MM are covered under Notification 86/2011 for imposing anti-dumping duty or not. To know whether the goods are leviable to anti-dumping duty we have to go to Notification 14/2010 dated 20.02.2010 wherein anti-dumping duty was leviable on cold rolled flat products of stainless steel of width of 600 MM up to 1250 MM of all series further worked than cold-rolled (cold reduced) with a thickness of upto 4 MM. From the said Notification it means that cold rolled flat products of stainless steel of width of 600 MM up to 1250 MM are leviable for anti-dumping duty. A mid-term was taken by the Designated Authority on 08.06.2011 in the background that a) No engineering product can be produced to the exact dimension wi....
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....e product under consideration and no addition to new product has been requested. Thereafter the said Notification came into force which prescribed that whereby width tolerance of (+) 30 MM was applied to mill-edged cold rolled flat products of stainless steel for specified width of 1000 MM or more, but not exceeding 1250MM. 10. From the above examination, we find that the scope of the examination was not for enhancement of the product scope i.e. width exceeding 1250 Mm and product is defined as cold rolled flat products of stainless steel of weight of 600 MM up to 1250 MM. From the said scope, the intent of the levy of anti-dumping duty by the Designated Authority is very much clear that the product up to 1250 MM is liable for anti-dumping....