2005 (8) TMI 156

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....r per : S.S. Sekhon, Member (T)]. - In both these appeals the issue involved is the same i.e. levy of Anti-dumping Duty on Graphite Electrodes imported by the same importer. The notifications concerned are No. 77/97 and 20/98 issued in this regard. 2. The lower authorities having found that the invoice of the goods is by a person mentioned in column 4 of the Table to above mentioned notificatio....

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....om where the material is certified to be shipped, indicates that the consignment was originating in Poland and was transshipped at a port in Germany on its continuous sea voyage to JNPT, Maharashtra, India. From the materials produced before us, we are satisfied that the goods cannot be proved to be originated in or exported from Germany, the country, on whose goods the Anti-dumping Duty have been....