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2013 (12) TMI 938

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..... the Anti Dumping duty that these tapes are made up of Iron-Steel/Fiber glasses even though they could have been verified by inspecting the appellant’s stock/appellant’s buyers, the demand of duty by invoking Notification No. 49/2009 is not sustainable in the absence of any evidence on record - Decided in favour of assessee. - C/400/2011 - A/376/2012-WZB/C-I(CSTB) - Dated:- 7-5-2012 - Shri Asho .....

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..... orted from China, therefore, the appellants are liable to pay the Anti Dumping duty as per Notification No. 49/2009-Cus. Against the said order, the appellant is before us. 3. After hearing both sides and going through the case records, we find that the appeal itself can be disposed of at this stage. Therefore, after waiving the requirement of pre-deposit we take up the appeal for final disposal .....

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..... e tapes are made up of Iron-Steel/Fiber glasses even though they could have been verified by inspecting the appellant s stock/appellant s buyers, the demand of duty by invoking Notification No. 49/2009 is not sustainable in the absence of any evidence on record. Accordingly, we set aside the impugned order and allow the appeal with consequential relief, if any. (Dictated and pronounced in Court) .....

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