2022 (10) TMI 591

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....ocates and M.K. Maroria and B. Krishna Prasad, AORs, for the Appellant. Shri S. Sunil, Sunny Sachin Rawat, Mohit Kaushik and Ms. Saakshi S. Rawat, Advocates and Sudarshan Singh Rawat, AOR, for the Respondent. ORDER The levy of anti-dumping duty on the acrylic fibre imported from United States of America, Thailand, and South Korea, in terms of Notification dated 24-10-1997, was the subject matte....

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....ated upon on merits vide the said order, therefore, cannot be allowed to be re-opened, despite a vehement argument raised on behalf of the Appellant that the Government Notification was erroneously construed and the saving clause contained therein was overlooked by the CESTAT. 3. Upon remand, the Adjudicating Aurhtority reconfirmed its earlier order on the quantum of duty payable and penalty....

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....nt earlier enhanced the assessable value by treating the same as of Taiwan origin, the declared value of the goods by the appellants is to be accepted which was US $ 0.80 per kg. (iv) the penalty imposed on the appellants is not to exceed 25% of the re-calculated duty amount. The matter will be decided by the adjudicating authority after hearing the appellants." 4. In our considered view, ....