2021 (11) TMI 620

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....unil Kumar, Authorised Representative of the Revenue ORDER Association of Synthetic Fibre Industry [the appellant] has filed this appeal feeling aggrieved by the failure of the Central Government to levy anti-dumping duty on the imports of "All Fully Drawn or Fully Oriented Yarn/ Flat Yarn of Polyester" [the subject goods ] originating in or exported from China PR and Thailand [the subject Countries ], even though the designated authority, in its final findings notified on 23.11.2020, had recommended imposition of anti-dumping duty for a period of five years. 2. The relief claimed in this appeal is for setting aside the Office Memorandum dated 30.12.2020 issued by the Ministry of Finance (Department of Revenue) by which the Notification ....

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....d by the Central Government and thereafter the notification dated 30.12.2020 was issued rescinding the earlier notification dated 21.10.2015, by which anti-dumping duty was imposed, except as respects things done or omitted to be done before such rescission. 5. Learned authorised representative has not placed any Office Memorandum, as in the other cases, conveying the decision of the Government of India not to accept the recommendation made by the designated authority and only reliance has been placed on the comments which mention that the Government of India did not accept the recommendation made by the designated authority and so the notification dated 30.12.2020 was issued. 6. The issues raised in this appeal are issues which were cons....