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TaxTMI AI Drafter workflow from input facts to final legal draft Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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2016 (3) TMI 61

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....r the Respondent : None ORDER PER M.V. RAVINDRAN This appeals is filed by Revenue against the Order-in-Appeal No. 23/2007 dated 28.2.2006. 2. Heard learned A.R. appearing for the Revenue. None appeared on behalf of the respondent-assessee. On perusal of the records, we find that the issue lies in a narrow compass. Accordingly, we take up the appeal in the absence of any representation ....

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.... find that the present appeal is identical to one dealt by CESTAT final order 1645/06 dated 03.10.06. I also find that the letter of Sri Lankan Customs authorities relied upon in the show cause notice is the same which is dealt by CESTAT order. The CESTAT vide its impugned order has clearly recorded as under : "On careful consideration and perusal of facts sent by the Sri Lankan Customs t....

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....ng party, that is in the present case Sri Lanka, which has exported the tiles. The imposition of Anti-Dumping duty in the present case is not justified and hence, the same is set aside by allowing the appeal with consequential relief, if any.". In view of the above I pass the following order : ORDER 6. I set aside the Order-in-Original No. 149/05 dated 19/20.9.06 passed by the....