2018 (12) TMI 800

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....el appearing for the respondent assessee submits that the subject appeal relates to the applicability of notification no. 30 of 2004 as amended by notification no 34 of 2015 and 37 of 2015 on imported goods which has been decided by this Hon'ble Tribunal herein in favour of the respondent and against the Revenue vide order No. So/75461-75463/2016 dated 02.08.2018 (page 11 of the misc application). 4. Ld. Counsel further submits that the Revenue preferred an appeal in the Hon'ble Supreme Court. On 24.0.2017 the Hon'ble Supreme Court after considering all the relevant judgments (including HLG Trading Vs. Union of India decided on 30.10.2015 by Madras High Court) only admitted the appeal and no stay was granted. Order for issue of notice was ....

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....the judgement in HLG Trading Co delivered on 30.10.2015. HLG was delivered considering admission of Review Application which was pending at that time. The conclusion in the judgment that importer has to fulfil conditions of non availment of credit is contra SRF Ltd. 7. Ld. Counsel submits that the Hon'ble Supreme Court has admitted appeal from HLG Trading and Prashray Overseas Pvt. Ltd. When the Supreme Court dismissed the appeal of the Revenue in the respondents own case (page 32). It gave finality to the order of the Tribunal in the respondent's own case. Therefore HLG Trading and Prashray Overseas laying same ratio expressly stands overruled. 8. Heard both sides and perused the appeal records. 9. We find that the amendment made by no....

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....nt on the same grounds in case of SRF Ltd. Reported in 2015 (318) ELT 607 (S.C.). In the case of SRF Ltd. Hon'ble Apex Court further observed that the conditions which are not applicable to the importer and which the importer cannot fulfil would not be applied in case of the imported goods. 9. Therefore, I observe that both the amended Notifications being No. 34/2015 C.E. and 37/2015 C.E. in no manner restrict or impede the judgment of Hon'ble Supreme Court in SRF Ltd. It was held by Hon'ble Court that the condition which cannot be complied with would not be made applicable to the imported goods. The importer has satisfied all the conditions of the amended notifications in terms of the view taken by several judicial pronouncements by Hon'....