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AI Drafter

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

Step 1 – Issue Identification & Review

The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required


Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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2016 (10) TMI 663

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....nt Shri Amit Singh, Advocate for the Designated Authority Present Shri Govind Dixit, A.R. for the Revenue Present Mrs. Reena Khair, Shri Rajesh Sharma and Ms. Rita Jha, Advocates for Domestic Industry. ORDER Per B. Ravichandran: These are three appeals against the common Final Findings dated 18.2.2016 of Designated Authority (DA), Directorate General of Anti-Dumping and Allied Duties, Ministry of Commerce and Industry and Notification No. 10/2016-Customs (ADD), dated 28.3.2016 of Ministry of Finance. Through these proceedings, anti-dumping duty was levied on 2 Ethyl Hexanon, (the subject goods) originating in or exported from EU, Indonesia, Korea RPI Malaysia, Saudi Arabia, China Taipei and USA. (the subject countries). The a....

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....h disrupted the supply of raw material causing injury to the DI. He also submitted that the time lag between placing of order and receipt of subject goods has not been properly appreciated by he DA as petroleum prices were falling and the comparison should have been properly made keeping such time lag. 4. Ld. Counsel for the Domestic Industry defended the final findings of the DA recommending AD duties on the subject goods. The related party sale within exporting country cannot be considered as sale during Ordinary Course of Trade". The sale being above cost price will not automatically become in ordinary course of trade'. Regarding international sale to China, the status of China as non-market economy impacts the export price to tha....

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....analyses. The DI's price was depressed due to dumped imports. He reiterated the findings of the DA specifically recorded at paras 78 and 79. 7. Ld. A.R. for Revenue supported the Notification imposing AD duties and also relied on the supporting arguments as above. 8. We have heard all the interested parties and examined the appeal records including written submissions. All the appeals are challenging imposition of AD duties on the subject goods. The first point for consideration is improper fixation of normal value by the DA While determining the normal value, we note that the DA has discarded the sale of subject goods to related party in Indonesia and also sale to third country in China. We note that the related party transaction....

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....ready noted out of 263 days, the non-supply of raw materials accounted for 145 days, shut down for 118 days was attributed to unremunerative price due to dumped imports of subject goods. The said factual position has been correctly reflected in the Final Findings. We note that DA calculated the production capacity utilization of Domestic Industry assuming that there was no shut down in order to isolate plant shut-down as factor of injury. It was recorded that even if raw material supplies were not affected, the DI had reached only 62% of the operation. There is healthy growth in demand. While cost has increased, the prices were suppressed due to presence of significant volume of dumped imports. On this ground also we find no merit in the ar....