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2019 (2) TMI 890 - AT - CustomsBenefit of exemption from CVD on imported goods subject to no cenvat credit - Applicability of N/N. 30 of 2004 as amended by notification no 34 of 2015 and 37 of 2015 - Effect of judgement in the case of COMMISSIONER VERSUS SRF LTD. 2016 (7) TMI 1381 - SUPREME COURT , where Apex court has dismissed the review petition filed by the Department - Held that - The amendment made by notification No. 34 of 2015 provides a condition qua payment of duty on inputs and non-availment of credit in manufacturing. Therefore, the sweep of the judgment of SRF Ltd. is not affected. The Notification No. 37 of 2015 further relaxes the condition that the nil payment of duty on input would also qualify as payment of duty. Tribunal dismissed several appeals of the Revenue on 27.11.2017 and 21.03.2018 against the respondent by following the previous orders of the Tribunal - No appeal has been preferred against the above two orders and limitation period has expired. The orders have attained finality. In view of dismissal of the review petition of the department by Apex Court in SRF LTD., appeals filed by the department are not sustainable - appeal dismissed - decided against Revenue.
Issues:
Delay in filing appeals before the Tribunal, applicability of notification no. 30 of 2004 as amended by notifications no. 34 of 2015 and 37 of 2015 on imported goods, overruled judgments, dismissal of review application by the Supreme Court, finality of previous orders of the Tribunal, benefit of notification no. 30 of 2004 extended to the respondent, sustainability of appeals filed by the Revenue. Delay in Filing Appeals: The Tribunal condoned the delay in filing the appeals before it after reviewing the affidavit filed by the appellants and the reasons explained therein. Applicability of Notifications on Imported Goods: The subject appeals involved the applicability of notification no. 30 of 2004 as amended by notifications no. 34 of 2015 and 37 of 2015 on imported goods. The Tribunal had previously ruled in favor of the respondents against the Revenue in a similar matter. Overruled Judgments and Dismissal of Review Application: The judgment of the Madras High Court in HLG Trading Co. was overruled by the Supreme Court, which dismissed the appeal of the Revenue in the appellant's own case. The dismissal of the review application for SRF Ltd. by the Supreme Court overruled the judgment in HLG Trading Co. The Tribunal found that the amendments made by notifications no. 34 of 2015 and 37 of 2015 did not affect the sweep of the judgment of SRF Ltd. Finality of Previous Tribunal Orders: The Tribunal had previously dismissed several appeals of the Revenue against the respondent, and no appeal had been preferred against those orders, which had attained finality. The Commissioner (Appeals) had followed the Tribunal's order in extending the benefit of the notifications to the respondent. Sustainability of Appeals Filed by the Revenue: The Commissioner (Appeals) had considered the judgment of SRF Ltd. and the notifications in question while dealing with the applicability of the amendments in the impugned orders. The Tribunal found no reason to interfere with the impugned orders and sustained them, ultimately dismissing the appeals filed by the appellant Revenue. In conclusion, the Tribunal upheld the previous orders, dismissed the appeals filed by the Revenue, and allowed the miscellaneous applications, thereby maintaining the finality of the decisions made in favor of the respondents.
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