2017 (2) TMI 526

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..... Singh, AR, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appellant is against the order dated 30-5-2014 of the Commissioner (Appeals), Chandigarh-I. 2. The appellant have imported 100% polyester blanket and were assessed to Countervailing Duty (CVD) leviable in Section 3 of Central Excise Tariff Act, 1985. The dispute relates to eligibility of the appellant fo .....

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..... ed that following the ratio of the Hon'ble Supreme Court, the appeal is to be allowed. 4. Learned AR on the other hand, reiterated the findings of the lower authorities and relied on the decision of the Hon'ble Madras High Court in the case of HLG Trading v. Union of India - 2016 (331) E.L.T. 561 (Mad.). 5. We have heard both sides and examined the appeal records. 6. The Notifica .....

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..... duty was leviable thereon. 7. We have also examined the decision of Hon'ble Madras High Court in the case of HLG Trading (supra). The Hon'ble Madras High Court was deciding the challenge of vires of Notification No. 34/2015-C.E., dated 17-7-2015 and Notification No. 37/2015-C.E., dated 21-7-2015 which substituted the proviso condition relating to eligibility of exemption for Central Excise .....

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