2007 (2) TMI 500

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Shri Y.S. Loni, JDR, for the Respondent. [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 Adjudicati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t to our notice that the Departmental 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 v. UOI - CWZC No. 9971 of 2000 based on which the demand of special additional duty was withdrawn. 3.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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X