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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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2017 (9) TMI 63

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....(DR) - for the Respondent. Shri A. Hidaytulla, Senior Advocate and Shri Jitendra Singh, Advocate - for Respondent No.3. ORDER Per: B. Ravichandran These 4 appeals are filed against final finding dated 27/09/2016 of the Designated Authority (DA), Directorate General of Anti Dumping and Allied Duties, Department of Commerce and Industry, Government of India, New Delhi. All the appellants are aggrieved by the non-imposition of Anti Dumping Duty (ADD) on "AA Dry Cell Batteries" originating in or exported from China PR and Vietnam. Earlier, the DA received application from Association of Indian Dry Cell Manufacturers (one of the appellant) alleging dumping of impugned goods and for initiating investigation to impose ADD. The DA initi....

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....iling all these appeals and take up the case for decision. 5. As already noted, all these appeals are mainly against final finding of the DA. The learned Counsel for the appellants submitted that based on the final finding of the DA, the Department of Revenue had decided not to proceed further in this matter and apparently the whole proceedings came to an end. The learned Counsel submitted that they have obtained the decision of the Department of Revenue and such decision is put to challenge in the present appeals and accordingly, she maintained that these appeals are maintainable under Section 9C of the Customs Tariff Act, 1975. 6. The learned Counsel for respondent No.3 (M/s Godrej & Boyce Manufacturing Co. Ltd.) strongly objected t....

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....f Finance, Department of Revenue who is the Competent Authority to impose any ADD on goods in terms of Section 9A, did not issue any order either imposing or reviewing the imposition of ADD on subject goods. Though the DA initiated investigation in terms of the statutory powers conferred on him, on conclusion of the investigation he issued the final findings stating that there is no case for imposition of ADD. Thereafter no order has been passed or notification issued in terms of Customs Tariff Act or the Rules of 1995, in this regard. 9. The appellants did get some information through RTI application. As per the appeal papers, the Technical Officer, TRU, Department of Revenue, had put up a office note on 17/10/2016 explaining the backgr....