2007 (2) TMI 500

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..... spondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. In this case the bills of entries filed by the Appellant during the period 5-4-2000 to 7-9-2000 were assessed for import of Vanaspati from Nepal charging no SAD. Subsequently, a show cause notice was issued on 13-9-2000 demanding SAD which has been confirmed by the Adjudicating Commissioner in the impugned order. He .....

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..... Counsel has made similar concession before the Hon'ble Patna High Court in the case of M/s. Hillman Woollen Company & Ors. v. UOI - CWZC No. 9971 of 2000 based on which the demand of special additional duty was withdrawn. 3. In view of the stand taken by the Department in the afore-mentioned two cases, we are of the view that similar treatment requires to be extended to the present appellan .....

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