CWP No. 13322 of 2009 1 In the High Court of Punjab and Haryana, Chandigarh. CWP No. 13322 of 2009 (O&M) Date of Decision: 19.01.2010 M/s. Sonia Overseas Pvt. Ltd. ....Petitioner Versus Union of India and another ....Respondents. Coram:- Hon'ble Mr. Justice Adarsh Kumar Goel Hon'ble Mr. Justice Alok Singh Present: Mr. Jagmohan Bansal, Advocate for the petitioner. Mr. HPS Ghuman, Advocate for the respondents. ... Adarsh Kumar Goel, J. (Oral). 1. This petition seeks direction for clearance of consignment of the petitioner without payment of additional countervailing duty (CVD). 2. Case of the petitioner is that earlier, CVD was not being claimed on the product of petitioner i.e. zinc skimming in view of the judgement of Hon'ble Supreme Court in Hyderabad Industries Ltd. Vs. Union of India, 1999(108) ELT 321. Consignments of the petitioner were being cleared without payment of CVD. This Court vide judgement dated 4.3.2009 (Annexure P-3) directed the Assessing Authority to pass an order of assessment after considering the points of the petitioner. Thereafter, vide order dated 5.8.2009 (Annexure P-4), finding was recorded in favour of the CWP No. 13322 of 2009 2 petitioner and it was declared that zinc skimming was not liable to additional duty. Thereafter, the consignments of the petitioner have not been cleared on the ground that by the Finance Act, 2008 w.e.f. 10.5.2008, explanation was inserted to Section 2(d) of the Central Excise Act, 1944. 3. Stand of the respondents is that their being change in law w.e.f. 10.5.2008, which was not referred to in the earlier order, the department has taken steps to challenge the same and appeal has been filed against the said order. 4. In view of the above, we cannot at this stage pre-empt decisions of statutory authorities. Accordingly, the petition is disposed of without prejudice to the remedy of the petitioner before the concerned authority. The objection of the petitioner may be dealt with in accordance with law by the concerned authority. 5. The petition is disposed of. ( Adarsh Kumar Goel ) Judge ( Alok Singh ) Judge 19.01.2010 sk.