JINDAL STAINLESS (HISAR) LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) In these two petitions, the grievance urged is that the Customs, Excise & Service Tax Appellate Tribunal [hereafter "CESTAT"] by a common impugned order rejected the appeals preferred before it under Sec. 9C of the Customs Tariff Act, 1975.

(2.) These two appeals had questioned the notification and the final finding rendered by the Designated Authority (DA) pursuant to the investigations conducted with respect to the information received by the Designated Authority vis-a-vis dumping of Cold Rolled Coils by Chinese and other manufacturers in India, the marginal injury determined and the anti-dumping duty ultimately imposed by the Department of Revenue's notification dated 24.10.2017.

(3.) The CESTAT by its impugned order took note of the rejection of a similar appeal in the case of M/s Maruti Suzuki India Ltd. The CESTAT had rejected that appeal under Sec. 9C [Final Order No.58242/2017] on the ground that the initiation and the final findings had been challenged initially through writ petitions by importer/consumer in India before this Court, and later before the Supreme Court by foreign manufactures/exporters. The CESTAT, therefore, rejected the present petitioner's appeals stating as follows: