2001 (8) TMI 758 - AT - Customs

Summary

Issues:
Entitlement for full exemption from special additional duty under Rule 13 of Notification No. 56/98 based on conditions of Notification No. 104/95-Cus.

Analysis:
The judgment concerns the entitlement of the appellants for full exemption from special additional duty under Rule 13 of Notification No. 56/98, considering the conditions of Notification No. 104/95-Cus. The lower authorities relied on previous judgments in the appellant's case, but failed to apply the CEGAT final order specific to the appellant's situation. The Commissioner (Appeals) emphasized that the conditions of Notification No. 104/95 must be fulfilled for claiming exemption under Notification No. 56/98. The ld. Counsel argued citing Tribunal's Final Order Nos. 729 & 730/99, emphasizing that the Tribunal had provided clear findings on exemption under different serial numbers of the Notification's table, including full exemption under Sl. No. 3. The Tribunal's decision was not followed by the lower authorities, leading to the appeal.

The Tribunal, after considering submissions from both sides, found merit in the ld. Counsel's arguments. The Tribunal deemed the Commissioner's order unsustainable as it did not adhere to the Tribunal's previous decisions in the appellant's case. The Tribunal highlighted that the SAD was not applicable to the imported goods and that the goods were covered by Sl. No. 3 of the Notification, contrary to the lower authorities' findings. The Tribunal emphasized that once a matter is concluded and findings are recorded, the Revenue must accept the Tribunal's rulings without re-adjudication unless challenged before the Apex Court. As the Revenue did not challenge the issue, the Tribunal allowed the appeal, acknowledging that the issue was covered by its previous Final Order Nos. 729-730/99 in the appellant's case, granting the requested relief.

In conclusion, the judgment clarifies the interpretation of Notification No. 56/98 regarding the entitlement to full exemption from special additional duty based on compliance with the conditions of Notification No. 104/95-Cus. It underscores the importance of following Tribunal decisions, especially when the matter has been conclusively decided, and highlights the Revenue's obligation to accept Tribunal rulings unless challenged before the Apex Court.