Refuses to admit SAIL appeal against CESTAT order.
The Supreme Court, in Steel Authority of India Ltd vs Designated Authority, Directorate General Of Anti-Dumping & Allied Duties & Ors, has observed that the following conditions must be satisfied before admitting an appeal under Section 130 E (b) of the Customs Act against an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT):
The above parameters, which by no means should be considered to be exhaustive, the bench comprising Justice Ranjan Gogoi and Justice Ashok Bhushan added.
Applying these conditions to the appeal filed by SAIL, the court refused to admit the appeal, observing that the basis on which appellate tribunal had dismissed the appeals were findings of fact arrived at on due consideration of all relevant materials on record.
Read the Judgment here.