2012 (4) TMI 303

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..... that:- Amendment to Section 9A(8) to the Customs Tariff Act, 1975 is retrospectively effected from 1st January, 1995 – Decided in favor of revenue. It is observed that Tribunal has not dealt with the contention of the assessee on merits and have adjusted deposit made by assessee during the investigation towards demand raised invoking extended period of limitation. Question of adjusting that amoun .....

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..... pply, at all, to short levy of anti dumping duty ? (iii) Whether, in the facts of the present case, the extended period under the proviso to Section 28A(1) of the Customs Act, 1975 could be invoked against the appellant ? 2. As regards the first two questions are concerned, counsel for the parties state that in view of the amendment to Section 9A(8) to the Customs Tariff Act, 1975 effected by .....

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..... e duty demand should not be confirmed by invoking the extended period of limitation and the amount paid during the investigation should not be adjusted against the differential duty and interest. Thus, the amount deposited being only a deposit, the question of adjusting that amount would arise only if the demand is legally sustainable. Since the Tribunal has not dealt with the contention of the as .....

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