COMMISSIONER OF CUSTOMS Vs. KATYAL METAL AGENCIES

JUDGEMENT

(1.) REVENUE filed these eight Applications for stay of operation of eight Orders -in -Appeal, whereby learned Commissioner (Appeals) has allowed the Appeals filed by the Respondent against the Orders -in -Original denying them the benefit of Notification No. , dated 14 -9 -2007. The contention of the learned AR is that the Special CVD is in lieu of Sales Tax/VAT and the contention is that the Special CVD is levied as per the provisions of sub -section 5 of Section 3 of the Central Excise Tariff Act, 1985. The contention is that the said Notification grants exemption for the Special CVD where the assesses are able to show that they have paid the Sales Tax/VAT as per the condition 2(d) of the aforesaid Notification. The contention is that the finding of the learned Commissioner (Appeals) that no Special CVD would have been levied, as the goods were exempt from Sales Tax/VAT, is not as per the interpretation of the said Notification.

(2.) THE contention of the learned Advocate for the Respondent is that as per sub -section 5 of Section 3 of the CETA 1985, the Special CVD is for counterbalancing for Sales Tax/VAT. The contention is that the Sales Tax/VAT in their case is exempted in this case as per the Notification issued by the Government of India, New Delhi. In this context, the learned Advocate brings to our notice the findings of the learned Commissioner (Appeals) at para 5 of the impugned Order -in -Appeal.