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TMI Blog2022 (8) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 44/2016-Cus. (ADD) dated 8.8.2016 and Notification No. 17/2017-Cus. (ADD) dated 11.5.2017 - levy of interest and penalty - HELD THAT:- It can be seen that the issue is as to whether the goods are coated with zinc and is excluded from the levy of anti-dumping duty as per Notification No. 17/2017-Cus. (ADD). During the pendency of the appeal, the appellant had filed an application to send the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Komathi, ADC (AR) for the Department ORDER Per Ms. Sulekha Beevi C.S. The issue involved in these appeals being connected, they are heard and disposed of by this common order. 2. Brief facts are that the appellant M/s. V.K. Industrial Corporation Ltd. had made in-bond purchase of goods described as hot rolled painted steel plates from M/s. Leitwind Shriram Manufacturing Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that Notification No. 17/2017-Cus. (ADD) dated 11.5.2017 specifically excluded hot rolled flat products and steels which were coated with zinc. The adjudicating authority after due process of law confirmed the demand of anti-dumping duty along with interest. However, he dropped the proposal for imposing penalty under sec. 114A of the Customs Act, 1962. Aggrieved by such order of confirming the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The appellant had requested to send the goods for chemical analysis which was not headed to by the adjudicating authority. After filing this appeal, the appellant had filed an application before the Tribunal seeking permission to send the samples of the goods for testing before recognized laboratory. The test report has been filed by the department in which it is shown that the goods are plated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we find that the demand of anti-dumping duty along with interest cannot sustain. The impugned order is set aside. The appeal filed assessee is allowed with consequential reliefs if any. 7. Consequently, the appeals filed by the department contending that penalty has to be imposed under sec. 114A of the Customs Act, 1962 does not survive. The appeals filed by the department are dismissed. (P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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