9911796707
TMI Blog1996 (7) TMI 149X X X X Extracts X X X X X X X X Extracts X X X X ..... olyamide chips/polyester chips for manufacture of nylon yarn. The imports took place during 1973, 1974 and 1975. The petitioners paid additional/countervailing duty on the goods imported by them. 2.It is their case that the Madras High Court in the case of Saigal Industries v. Central Board of Excise & Customs, reported in 1980 (6) E.L.T. 547 and this Court in the case of Century Enka Ltd. v. Uni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period of six months and hence, barred by limitation under Section 27(1) of the Customs Act, 1962. The petitioners filed an appeal before the Appellate Collector, which was rejected on 3-4-1982. Therefore, the petitioners filed appeal before the CEGAT and the CEGAT by its order dated 26th November, 1985 remanded the matter for considering the contention of the petitioners that whether the duty wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification. The contention deserves acceptance. 4.While disposing of Writ Petition No. 1656 of 1987 (Pfizer Ltd. v. Union of India & Anr.) this Court has, by its judgment and order dated 6th/7th March, 1996, rejected a similar contention raised by the petitioners therein. 5.Further, an identical question was considered by the Supreme Court in the case of Union of India & Anr. v. Kirloskar Pne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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