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TMI Blog2016 (11) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant. Bonafidiness of accounting followed by Merbok - Held that: - we find that the DA has verified the data submitted and had discussions on various points before arriving at his conclusion. Spot verification is not always required. Area based exemption - Held that: - the DA has to consider the material facts relevant to the period. The future possibility of continuing exemption or termination of such exemption cannot be predicted and factored into while arriving at the findings on material injury for DI. The relevant facts available in record have been examined to draw conclusion. Appeal rejected - decided against appellant. - Anti Dumping Appeal No. 52357 of 2016 with Anti Dumping COD No. 51305 of 2016 - Order Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 years was issued. The appeal sought legal opinion on the said proceedings. They were also part of another investigation relating to main product imported from different countries. Many of the contentions raised by the appellant was accepted by the DA on the said proceedings. Finally, the appellant approached the counsel on 18.07.2016 and the first draft appeal was prepared by the end of July 2018 and finally the appeal was filed on 03.08.2016, this resulting in delay of 287 days. 4. The Ld. Counsel for the DA as well as the Ld. AR for Revenue opposed the application for condonation of delay as the appellant has no bonafide grounds for such delay. The lax attitude of the appellant cannot be viewed leniently and such a huge delay in fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n and as such they have no locus to question the veracity of verification made by DA. 8. The Id. Counsel for the DA submitted that the advertising and sales promotion expenses have been taken into consideration by the DA arriving at NIP for DI. He submitted the confidential calculation sheet in this regard to support his argument. 9. The Ld. AR for the Revenue supported the findings of the DA and Customs Notification. 10. We have examined the appeal records and considered the arguments of all the interested parties as above and also perused the written submissions. Regarding non-inclusion of advertising expenses for NIP calculation, we find that the claim of the appellant is incorrect. We have perused the confidential calculation o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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