2022 (9) TMI 399

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.... Adv....for the appellant. Mr. Arijit Chakraborty, Adv. Mr. Rahul Dhanuka, Adv....for the respondent. The Court : This appeal filed by the revenue under Section 130 of the Customs Act, 1962 is directed against the order dated 25th October, 2019 in Final Order no.76458 of 2019 passed by the Customs, Excise and Service Tax Appellate Tribunal, East Regional Bench, Kolkata (Tribunal). The revenue h....

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....of indigenous raw material? (iv) Whether the Learned Tribunal erred in law and came to a perverse finding by not accepting the admitted figures available on the record by which the Respondent imported or deemed imported goods not attracting anti dumping duty whereas total DTA sales were undertaken by the Respondent on the raw materials by not paying anti dumping duty? (v) Whether the conclusio....

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....s appeal which was filed challenging the order passed by the Commissioner of Central Excise -IV, Kolkata dated 17th March, 2015 whereby the Commissioner had confirmed the demand of anti dumping duty under Section 28(10) of the Customs Act, 1962, as proposed in the show cause notice dated 29th May, 2013. The short question which falls for consideration is whether the assessee had maintained separat....

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....ted between the table (as mentioned in the order-in-original)and the issue register for ADD material submitted by the respondent with respect to "Issues to Production" and "closing stock" was only on account of difference in methodology adopted for reflection of closing stock in the table vis-à-vis the register and the same was duly reconciled and certified in terms of the chartered account....