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TMI Blog2022 (10) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the authority has acquiesced in the decision on the disputed issue by non filing appeal. In the facts and circumstances of the case, Rule. Expedited. - R/SPECIAL CIVIL APPLICATION NO. 3957 OF 2020 - - - Dated:- 7-9-2022 - HONOURABLE MR. JUSTICE N.V.ANJARIA AND HONOURABLE MR. JUSTICE BHARGAV D. KARIA AMAL PARESH DAVE, MR DHAVAL SHAH AND MR PARESH M DAVE FOR THE PETITIONER MR ANKIT SHAH, MR HASIT DAVE, MR NIKUNT K RAVAL AND PRIYANK P LODHA FOR THE RESPONDENT ORDER PER : HONOURABLE MR. JUSTICE N.V.ANJARIA Heard learned advocate Mr.Amal Paresh Dave for the petitioners, learned advocate Mr.Nikunt Raval for the respondent Nos.1 and 2, learned advocate Mr.Hasit Dave for respondent No.3 and learned advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 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 the said goods namely Extra Clear Float Glass would not attract the payment of the Anti-Dumping Duty. The assessee- company had paid such duty under protest. While the Extra Clear Float Glass was subjected to levy of the Anti-Dumping Duty by the authorities, in contradiction the product Clear Float Glass was not to be subjected to AntiDumping Duty. 3.1 The Clear Float Glass was exempted from such duty under Notification No.4/2009 dated 6.1.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Notification MTR Case No.1 of 2020 dated 26.11.2020. The said notification came to be issued pursuant to the Mid-Term Review to review and reconsider the product scope of definitive AntiDumping Duty imposed on certain Float Glasses originating in or exported from China. The said notification dealt with about levying or otherwise of the Anti-Dumping Duty on the Extra Clear Float Glass. 5. After detailed analysis and the technical considerati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to the merits as well as regarding the course of action the Department wants to pursue in the set of facts obtained in the case. 3.4 Pursuant to the above order, the affidavit was filed. The relevant paragraph No.3 was noted and reproduced while passing order dated 5.8.2022. 2. The affidavit inter alia states on oath in para 3 as under, It is submitted that the Final Order No.A/ 11068-11069/2019 dated 05.07.2019 of the Hon ble Tribunal in the case of M/s Jajoo Architectural Glass Pvt. Ltd. was not legal and proper as the distinction sought to be made between float glass and extra clear glass appeared vague and did not appeal to reason. It appeared extra clear float glass is only a subset of the category float gl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , application, revision or reference has been filed by the Commissioner of Customs pursuant to the orders or instructions or directions issued under sub- section (1), no person, being a party in appeal, application, revision or reference shall contend that the Principal Commissioner of Customs or Commissioner of Customs has acquiesced in the decision on the disputed issue by not filing appeal, application, revision or reference. (4) The Appellate Tribunal or court hearing an appeal, application, revision or reference shall have regard to the circumstances under which the appeal, application, revision or reference was not filed by the Commissioner of Customs in pursuance of orders or instructions or directions issued under sub-section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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