2023 (6) TMI 299

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....earances during the impugned period of 01 August, 2009 to 31.03.2015 as per permission accorded to them by the Development Commissioner after processing the raw-material on payment of applicable Customs Duties as per Section 3(i) of the Central Excise act, 1944. The show cause notice was issued to them on 19.06.2015 demanding Anti Dumping Duty on imported "Polypropylene" used for the manufacture of finished goods and the same was demanded by invoking provision of Notification No. 5/94-CUS read with Notification No. 52/2003-CUS dated 31.03.2003 read with Section 9A (2A) (ii) of Customs Tariff Act, 1975. It was adjudicated against the appellant company and its director and has led to the present appeal by the aggrieved persons. 2. Learned ....

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....also pleaded that invocation of extended period as well as levy of penalty was improper, in the factual matrix of the matter. 3. As against this, the Learned AR justified findings in Order-In-Original and drew our attention to para 3.10 in 3.11 of the impugned order stating that w.e.f 10.05.2008 amendment was brought in to require payment of Anti Dumping Duty even on the DTA clearance on the raw-material contained in the manufacture goods supply to DTA. He also stated the case law quoted by the appellants were prior to that date and therefore not applicable after coming into force of the statutory provision. 4. We find force in the argument advanced by the learned AR that in view of specific amendment brought in 2008 in the statutory ....