TaxTMI 
TaxTMI 
2016 (9) TMI 1225
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....y, Ministry of Commerce, Shri Govind Dixit, AR for the Revenue Shri Sharad Bhansali, Advocate for the Domestic Industry. ORDER These five appeals are on the same issue, challenging the Final Findings dated 11.10.2011 of Designated Authority (DA), Directorate General of Anti-Dumping and Allied Duties, Ministry of Commerce & Industry and notification No. 104/2011-Cus dated 25.11.2011 of Ministry of Finance. The appellants are importers of hot rolled flat products of stainless steel (subject goods). Anti-dumping duty (AD duty) has been imposed on subject goods originating in or exported from European Unin, Korea, RP. South Africa, Taiwan and USA. 2. The brief facts of the case are that based on a petition filed by the domestic i....
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....rea is inexplicable when none of the exporters were co-operating. There is no consistency in the approach by the DA in analyzing the impact of exports from cooperating exporters/country and from non-cooperating exporters/country. In fact the findings penalizes the cooperating exporters / country by giving sweeping/general recommendations against them. d) The market share and sales volume of domestic industry has increased while the market share and sales volume of exports from subject countries have declined. This will show that there is no injury to domestic industry. e) No information regarding country-wise quantity imported and assessable value has been provided by the DA. Only a cumulative figure for the subject countr....
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....y the cooperating exporters and also arriving at the normal value for residual category further worked at the dumping margin. Such margin is arrived by comparing normal values and export prices of subject goods. Para-40 of the Findings listed the dumping margin arrived at consequent upon such analysis. As the anti-dumping investigation covered imports from various countries simultaneously the DA followed the procedure in terms of para (iii) of Annexure-Il of AD Rules for cumulative assessment. Accordingly, the injury to domestic industry cumulatively from the subject countries was considered b} the D.A. 8. The appellants contested the Findings on the ground of decline in volume of imports. We note that there is increase in absolute terms....
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....based on facts available, taking the lowest transaction value, as per standard procedure. The same has been done for Taiwan also. 11. We note that the Hon'ble Supreme Court in D.A. Vs. Haldor Topsoe - D.A. No.487 of 2000/4109 of 2000 decided on 20.07.2000 held that when interested party withholding necessary information or does not cooperate with the investigation, thus cause impediment to the investigation - Investigation Authority has discretion to rely on material as available before it and not bound to look into material which is produced by the interest party - Discretion of the authority in the area of appreciation of evidence cannot be restricted on the ground that. Anti-dumping Duty is 'manufacturer specific' or '....