2017 (7) TMI 628

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....e for the Respondent. ORDER [Order per: Madhu Mohan Damodar] 1. Facts of the matter are that M/s Shalimar Agro Tech Pvt Ltd., (herein after referred to as importer) are importers of crude palm oil (edible grade). The importer had filed Writ Petition No.18582/2001 in the High Court of Andhra Pradesh to quash the Notification No.36/2001 dated 03.08.2001 which envisaged the adoption of tarif....

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.... importer preferred appeals before the Commissioner (Appeals), who vide the impugned order dated 31.10.2006 inter alia held that the communications of the Assistant Commissioner vide letters dated 15.12.2005 and 27.01.2006 are legally tenable and rejected the claim of importer to adjust the excess paid duty towards short paid duty. However, Lower Appellate Authority set aside the order of the Assi....

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....en decided by the Tribunal, in favour of the importer vide Final Order No. 889/207 dated 07.08.2007. 3. With regard to the present department appeal, Ld. DR Sh. Madhusudan Reddy supports the impugned order. 4. The respondent importer was not represented although notice has been issued to him. 5.1 We have gone through the facts. On the issue agitated by the department, we find that only co....

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....at the rate fixed by the Central Government under Section 28AB from the first day of the month in which the duty is provisionally assessed till the date of payment thereof'. 5.3 Amended provisions do not provide for any retrospective effect for the new insertion in Section 18. This being so, operatability of the provision will start ticking only from 14.07.2006, on which date the Gazette Notifi....