- (1.) This petition seeks quashing of order dated 12-3-2008 Annexure-P-13.
(2.) The petitioner imported Zinc skimming, on which demand of additional customs duty equal to excise duty (CVD) was raised. The petitioner contested the same by relying on the Judgments of Hon'ble the Supreme Court in Collector of Central Excise, Patna vTata Iron and Steel Co. Ltd ., 2004 165 ELT 386, Commissioner of Central Excise V/s. Indian Aluminium Co. Ltd ., 2006 203 ELT 3 and Hyderabad Industries Ltd V/s. Union of India, 1999 108 ELT 321. Plea of the petitioner was not accepted. Aggrieved, the petitioner preferred an appeal before Commissioner (Appeals), Customs and Central Excise, Chandigarh, which was dismissed.
(3.) Grievance of the petitioner is that while dismissing the appeal of the petitioner, respondent No. 2 not only ignored the settled law but also earlier orders, particulars of which have been furnished in a chart reproduced below :- JUDGEMENT_163_LAWS(P&H)10_2008_1.html;