TaxTMI 
TaxTMI 
2025 (6) TMI 1276
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....unds of Appeal and justifies the impugned Order. 3. The Learned Senior Advocate appearing on behalf of the Respondent assessee, submits that the subject appeal relates to applicability of Notification No. 30/2004-CE dated 09/07/2004 as amended by Notification No. 34/2015-CE dated 17/07/2015 and Notification No. 37/2015-CE dated 21/07/2015 concerning applicability of additional customs duty upon import of mulberry silk fabrics without dyed & without printed. He further submits that the issue is no more res integra and has been decided by the Tribunal in favour of the Respondent and against the Revenue. 4. The subject imports were self assessed by the appellant claiming NIL CVD for the imported goods as the said goods were exempt from p....
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.... as per this Notification, or take credit for CENVAT on the CVD paid by them.' 6. We have heard the two sides and perused the appeal papers filed. 7. We find that that the Revenue preferred an appeal before the Hon'ble Supreme Court, on the subject issue. The Apex Court after considering all the relevant judgments including that of 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 also not made. 8. We note that the judgement of Hon'ble Madras High Court in HLG Trading Co. 2016 (331) ELT 561 (Madras) was delivered on 30.10.2015 when Review application of SRF was pending before the Supreme Court. It dealt with Notification No. ....
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....at Credit by the manufacturer. Therefore, the sweep of the judgment of SRF Ltd. is not affected. Notification No. 37/2015-CE dated 21.7.15, further relaxes the condition that the nil payment of duty on input would also qualify as payment of duty. Here again too these amendments do not bring about any change to the implication and the meaning as flows from the apex court's orders. 12. The Commissioner (Appeal) has considered the judgement of SRF Ltd. and the notification No. 34/2015-CE and 37/2015-CE as well as sweep of the judgement of SRF Ltd., vis-a-vis amendments and dealt with the applicability of the amendments in paragraphs 3-9 of the order passed by him. 13. We are informed that the Tribunal had earlier dismissed several appeal....
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....ise Act on a like Article. Therefore, the importer would be entitled to payment of concessional/reduced or NIL rate of Countervailing duty if any notification is issued providing exemption/remission of excise duty for a like article if produced/manufactured in India. 16. The Commr. (Appeals) inter alia has also referred in his order to the aforementioned decisions of the apex court in the SRF Ltd. case as well as that of AIDEK Tourism Pvt. Ltd., in this regard and held as under:- "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 Honb'le Supreme Court in SRF Ltd. It was held by Honb'le Court that the condition which cannot be compl....