SC Lists Conditions To Be Met For Admitting Appeal Against CESTAT Order
Tuesday, April 18, 2017 IST
The Supreme Court, in Steel Authority of India Ltd vs Designated Authority, on Paste your text here and clip"Next" to look at this text redactor do its factor.
Directorate General Of Anti-Dumping & Allied Duties & Ors, has ascertained that the subsequent conditions should be glad before admitting associate attractiveness underneath Section 130E (b) of the Customs Act against associate order of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT)
1.The question raised or arising should have an on the spot and/or proximate nexus to the question of determination of the applicable rate of duty or to the determination of the worth of the products for the needs of assessment of duty. this is often a trigonometric function qua none for the admission of the attractiveness before this Court underneath Section 130E (b) of the Act.
2.The question raised should involve a considerable question of law, that has not been answered or, of which, there's a conflict of choices necessitating a resolution.
3.If the judicature, on a thought of the fabric and relevant facts, had got hold of a conclusion that could be an attainable conclusion, an equivalent should be allowed to rest though this Court is inclined to require another read of the matter.
4.The judicature had acted in gross violation of the procedure or principles of natural justice occasioning a failure of justice.
5.The higher than parameters, that by no suggests that ought to be thought of to be complete, the bench comprising Justice Ranjan Gogoi and Justice Ashok Bhushan added.
Applying these conditions to the attractiveness 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.
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