TMI Blog2022 (8) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... al will also not have the jurisdiction to go into such question of interpretation in respect of the exigibility of the product. Since the submissions has been coming forth that the order of the Tribunal holding the product Extra Clear Float Glass to be not liable to be dumping duty as an impact and its own repercussions on the economics of the units of the industry, it is deemed proper to solicit a response on an affidavit from the Department exercising our powers under Article 226 of the Constitution asking the Department to make its stand clear on the said aspect - To be listed on 05.08.2022. - R/SPECIAL CIVIL APPLICATION NO. 3957 OF 2020 - - - Dated:- 14-7-2022 - HONOURABLE MR. JUSTICE N.V.ANJARIA AND HONOURABLE MR. JUSTICE BHARGA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ccordingly, the petition would survive only for the purpose of consideration of the first prayer in which the petitioner has prayed for a writ of certiorari for quashing and setting aside the order dated 05.07.2019 passed by the Customs, Excise and Service Tax Appellate Tribunal, in Customs Appeal No.399-400 of 2011. 3. Considering the controversy in the context of above prayer for which the petition survives, Custom Appeals No.399 of 2011 and 400 of 2011 came to be decided by common judgment and order by the Central Excise Tribunal. The Appeals were preferred by one M/s. Jajoo Architechtural Glass Private Limited. The said assessee Company had imported from China the Extra Clear Float Glass. It was the case of the appellant Company that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal against the said order of the Tribunal, since it was an outsider and was not a party in the appeal before the Tribunal. 4. At this stage, we asked learned advocate Mr.Priyank Lodha as to whether the Department has preferred any appeal before the High Court against the aforesaid judgment dated 05.07.2019 of the Tribunal and the said Customs Authorities. He responded that no appeal has been preferred by the Department for the reason of low monetary effect in view of the instructions dated 30.12.2016 issued by the Department of Revenue, Central Board of Customs Excise. 4.1 While we put the above query to the counsel for the Department, learned advocate for the petitioner invited the attention of the Court to the recent Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal will also not have the jurisdiction to go into such question of interpretation in respect of the exigibility of the product. 6.1 At the same time, since the submissions has been coming forth that the order of the Tribunal holding the product Extra Clear Float Glass to be not liable to be dumping duty as an impact and its own repercussions on the economics of the units of the industry, we deem it proper to solicit a response on an affidavit from the Department exercising our powers under Article 226 of the Constitution asking the Department to make its stand clear on the said aspect. 7. The Department shall file an affidavit relating to the merits as well as regarding the course of action the Department wants to pursue in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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