STEEL AUTHORITY OF INDIA Vs. CEGAT AND ORS.

JUDGEMENT

(1.) THE question involved in these cases pertains to the levy of anti -dumping duty on the import of rolled coil sheets, strips, plates, etc., falling under Heading 7208 of the Customs Tariff Act, 1975. Against the decision of the Designated Authority imposing anti -dumping duty, appeals were filed by the persons aggrieved before the Tribunal. The Tribunal by the impugned Judgment dated 19th January, 2000 set aside the determination by the Designated Authority. In arriving at this conclusion, the Tribunal referred to and relied upon a decision given in the case of Haldor Topsoe A/S by its order dated 13th December, 1999, in which it had inter alia been held that anti -dumping duty was exporters specific and exporting countries specific. The Tribunal also referred to the said decision in Haldor Topsoe's case while observing that the anti -dumping duty being exporters specific or manufacturers specific, price of similar articles manufactured by other exporters/manufacturers cannot be the basis for finding out the normal value. Amongst the other reasons given by the Tribunal, the approach of the Tribunal in dealing with the case was in the light of its findings in Haldor Topsoe's case.

(2.) ON appeal having been filed, the aforesaid decision of the Tribunal in Haldor Topsoe A/S case has since been reversed by this Court by Judgment reported as Designated Authority (Anti -dumping Directorate), Ministry of Commerce v. Haldor Topsoe A/S, 2000 (120) ELT 11 : 2000 (6) SCC 626. Even though we have heard counsel on both sides at length, we are of the opinion that it would be more appropriate that the Tribunal considers the matter afresh in the light of decision of this Court in Designated Authority (Antidumping Directorate), Ministry of Commerce v. Haldor Topsoe A/S case, 2000 (120) ELT 11 : 2000 (6) SCC 626. We, therefore, set aside the impugned Judgment dated 19th January, 2000, restore the appeals and direct the Tribunal to hear the said appeals on merits and dispose them of as expeditiously as possible and preferably within three months from today. These appeals are disposed of.