Custom, Excise & Service Tax Tribunal
Jindal Stainless Limited vs Designated Authority Directorate ... on 30 August, 2022
Author: Dilip Gupta
Bench: Dilip Gupta
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
NEW DELHI
PRINCIPAL BENCH
ANTI DUMPING APPEAL NO. 52172 OF 2021
(Arising out of Final Findings No. 06/12/2019-DGTR dated 23rd December, 2020)
M/s Jindal Stainless Limited ...... Appellant
12, Bhikaji Cama Place, New Delhi-110066
versus
1. The Union of India
Through the Secretary,
Ministry of Finance,
Department of Revenue,
North Block, New Delhi-110001
2. Designated Authority, Directorate
General of Trade Remedies
Department of Commerce & Industry
Parliament Street, Jeevan Tara
Building, 4th Floor, New Delhi-110001
3. Indian Stainless Steel Development Association.
L-22/4, Ground Floor, DLF Phase-2,
Opposite Private Hospital, M.G.Road, Gurugram, Haryana-122002.
4. PT. Bina Niaga Multiusaha
(BNM Stainless Steel), Indonesia
Kawasan Industri Jababeka Tahap II,
Jl. Industri Sel. IV Block PP No.4, Pasirsari,
Cikarang Sel., Bekasi, Jawa Barat 17530, Indonesia.
5. PT IMR ARC Steel.
Ds. Randuhardjo, Dusun Inojosari Rejo,
Randuharjo, Kec. Pungging, Mojokerto,
Jawa Timur 61384, Indonesia.
6. IMR Metallurgical Resources AG.
Zugerstrasse 74, CH-6340 Baar, Switzerland.
7. India Coke And Power Pvt Ltd.
904 Windfall A K Road Sahar Plaza, Complex Andheri East Mumbai.
8. PT Ekasa Yad Resources,
Wisma Mulia Lantai 41, Jalan Gatot Subroto Nomor 42,
Jakarta Selatan.
9. Eternal Tsignshan Group Limited.(HK),
Unit-II, LG, 1 Mirror Tower 61 Mody Rd, Tsim Sha Tsui
Kowloon HK.
AD/ 52172/2021
10. Pt. Indonesia Guang Ching Nickle
and Stainless Steel Industry (GCNS)
Jl. Trans Sulawesi, Fatufia, Bahodopi,
Dampala, Kec. Bahodopi, Kabupaten Morowali, Sulawesi Tengah 93353, I
Indonesia.
11. Golden Harbour International Pte. Ltd.
2 Battery Road, 27-01 Maybank Tower, Singapore-049907.
12. Pt. Hanwa Indonesia.
Midplaza 1 Lantai 9, Jl. Jend Sudirman, RT. 10/RW.11, Karet Tengsin, Tanah
Abang, Central Jalarta City, Jakarta 10250, Indonesia.
13. PT. Indonesia Ruipu Nickel and Chrome Alloy (IRNC),
2 Battery Road No. 27-01 Maybank Tower, Singapore
14. PT. Indonesia Tsingshan Stainless Steel (ITSS),
JI. Trans Sulawesi, Fatufia, Bahodopi, Kab. Morowali,
Central Sulawesi 94974, Indonesia
15. Recheer Resources Singapore Pte. Ltd.
2 Battery Road, #27-01 Maybank Tower, Singapore-049907
16. Schuang International Development Limited.(HK)
12101214 41 Heung Yip Road Wong Chuk Hang Hong Kong.
17. PT. Sulawesi Mining Investment (SMI),
55g6+4q5, Fatufia, Kec. Bahodopi, Kabupaten Morowali,
Sulawesi Tengah 94974, Indonesia.
18. Stratus Steels DMCC-Indonesia
C-30B, Shop No, 5, Nehru Ground,
New Industrial Twp 1, New Industrial Town,
Faridabad, Haryana-121001.
19. PT. Tsingshan Stainless Steel Indonesia.
Jl. Trans Sulawesi, Fatufia, Bahodopi, Kab. Morowali,
Central Sulawesi 94974, Indonesia
20. Walsin Lihwa Corporation (WALSIN).
No.6, E-Da Road, Yanchao Dist., Kaohsiung City,
82445 Taiwan (R.O.C).,
21. Yieh Corporation Limited (Ycl).
Floor 9, Zhongda Square, No 989 Dongfang Road, Pudongxin District,
Shanghai, China, 200122
22. Yieh United Steel Corporation (YUSCO)
No.6, E-Da Road, Yanchao Dist., Kaohsiung City, Taiwan 82445
(R.O.C).
23. Yieh Mau Corp (YMC)
No. 345, Shun'an Road Lujhu Dist., Kaohsiung City, 821. Taiwan.
AD/ 52172/2021
24. Yuan Long Stainless Steel Corp (YLSS),
DD: No. 28 Da-Ye S. Rd., Lin Hai Industrial Park, Hsiao-Kang, 812 Kaohsiung
City, Taiwan
25. Outokumpu Nirosta GmbH
Kasseler Strabe 100, 35683, Dillenburg, Germany
26. Outokumpu Press Plate AB
Port R730, Avesta Works, 774 22 Avesta, Sweden.,
[email protected]
27. Outokumpu PSC Benelux B.V.
Polstraat 9, 7121 DH Aalten, Netherlands.,
28. Outokumpu S.P.A, EMEA Reporting Unit.
5th Floor, No.26, GanGu Street, DaTong District., Taipei City 103, Taiwan,
R.O.C.
29. Outokumpu Service center GmbH
Rudolf-Diesel-Strasse 6,74343 Sachsenheim
30. Outokumpu Stainless AB
11,774 41 Avesta, Sweden
31. Nippon Steel Stainless Steel Corporation.
1-8-2 Marunouchi, Chiyoda-Ku Tokyo, 100-0005 Japan
32. Nippon Steel Corporation.
2-6-1 Marunouchi Chiyoda-Ku Tokyo 100-8071 Japan
33. JFE Steel Corporation.
Hibiya Kokusai Building, 2-3 Uchisaiwaicho 2-Chome, Chiyodaku, Tokyo 100-0011
34. Nippon Yakin Kogyo Co. Ltd.
San-ei Bldg., 1-5-8, Kyobashi, Chuo-Ku, Tokyo 104-8365 Japan
35. Nippon Kiazoku Co. Ltd.
Shiba 5-30-7, Minato-Ku, Tokyo 1080014, Japan
36. Nippon Kinzoku (Malaysia) Sdn. Bhd.
18, Jalan I-Park 1/2, Kawasan Peridustrian i-Park, Bandar Indahpura, 81000
Kulai, Johor, Malasia
37. Daido Steel Co Ltd.
Head Office Location, 1-10, Higashisakura 1-Chome, Higashi-Ku, Nagoya, Aichi,
4618581, Japan
38. Canox Corporation.
1-12, 1 Chome, Nagono, Nishi-Ku, Nagoya City, Aichi
Prefecture, Japan
39. Goka Co Ltd.
5-18-12 Oji, Kita-Ku, Tokyo, Japan
AD/ 52172/2021
40. Honda Trading Corporation.
Plot No. A-27, Sigma Center, Info City,
Sector-34, Near Hero Honda Chowk,
Gurgaon-122001, Haryana, India
41. Outokumpu Stainless Oy, Finland
Terastie, 95490 Tornio, Finland
42. Kobayashi Shoji K.K.
2-11-6 Uchikanda Chiyoda-Ku Tokyo 03-3256-7971
43. Nikkin Steel Co Ltd.
Nihonkinzoku Bldg. 30-7, Shiba 5-Chome,
Minato-Ku, Tokyo 1080014
44. NS Stainless Corporation.
3-2 -2, Nihonbashi Hongokucho, Chuo-Ku, Tokyo 1030021, Japan.,
45. Ohmi Industries Ltd.
502B, City Tower, Off Boat Club Road Dolepatil Road, Pune,
Maharashtra, India
46. Sumitomo Corporation.
3-2 Otemachi 2-Chome, Chiyoda-Ku, Tokyo 1008601, Japan
47. Sumitomo Corporation Global Metals Co. Ltd.
Itemachi Place East Tower, 3-2 Otemachi 2-Chome,
Chiyoda-Ku, Tokyo 100-8601, Japan
48. Toyota Tsusho Corporation.
9-8, Meieki 4-Chome, Nakamura-Ku, Nagoya
4508575, Japan
49. Aperam Stainless Europe
24-26 Boulevard d' Avranches 1160 Luxembourg,
Luxembourg
50. Steel 568 Company Limited
33 NH5, Minh Duc, My Hao, Hung Yen, Vietnam,
51. Hyundai BNG Steel Co. Ltd.
124, Jeokhyeon-ro, Seongsan-gu, Changwon-Si,
Gyeongsangnam-do
52. E&K Co. Ltd.
3F, Wonyang-ro, 35, Seo-gu, South Korea
53. PL Special Steel Co Ltd.
10 Ho 3 Dong, Jung Ang Cheol Jae Sangga, 966, Shi-Heung 3 Dong, Geum-Chun
Gu, Seoul, Republic Of Korea
54. Shon International Co. Ltd.
4-501, 5 Floor, Ace Hightech City 775,
Gyeongin-Ro, Yeogdeungpo-Gu 150-972,
Korea, Republic Of Korea
AD/ 52172/2021
55. AD Stainless Co Ltd.
775, Gyeongin-ro Yeongdeungpo-gu Seoul, Seoul, Postal Code 150972
56. Global Steel , Korea.
House No. 1196, 6B, Govind Puri, Kalkaji, New Delhi-110019
57. You Steel Co Ltd.
643-2, Misan-Dong, Gyeonggi-Do, Siheung, South Korea
58. SIJ ACRONI D.O.O.,
Cesta Borisa Kidrica 444270 Jesenice, Slovenija, EU
59. Bahru Stainless SDN BHD- Malaysia
PTD 4069, (PLO 108) Jalan Rumbia 4,
Tanjung Langsat Industrial Complex, 81700 Pasir Gudang, Johor, Malaysia
60. Columbus Stainless (Pty) Ltd.
PO Box 133, Middelburg, 1050,
61. Celerity Asia Trade Limited,
Room 1528 15/F, Beverley Commercial Centre 87-105,
Chatham Rd South Tsim Sha Tsui Kl
62. DK Corporation, Korea.
36th Fl, Fki Tower, 24, Yeoui-Daero, Yeongdeungpo-Gu, Seoul,
Korea
63. Nippon Kinzoku-Malaysia.
18, Jalan i-Park 1/2, Kawasan Perindustrian i-Park,
Bandar Indahpura, 81000 Kulai, Johor, Malaysia
64. Acroni DOO
Acroni, Cesta Borisa Kidrica 44,4270 Jesenice,
Slovenia
65. Hyosung TNC
119, Mapo-daero (Gongdeok-Dong), Mapo-gu, Seoul, South Korea,
04144
66. Hyundai Corporation
25, Yulgok-Ro 2-Gil, Jongno-gu, Seoul, Republic Of Korea
67. Kim Troung Hung Steel Co Ltd.
138/1b, 744 Street, Ben Giang Ward, Phu An Commune, Ben Cat Binh Duong,
Vietnam
68. POSCO Asia Company Ltd.
Rm.5306, Central Plaza, 18 Harbour Road, Wanchai,
Hong Kong
69. POSCO International Cooperation,
165, Convensia-Street, Yeonsu-gu, Incheon,
Korea
AD/ 52172/2021
70. POSCO, Korea RP,
Posco Center, 440, Teheran-Ro
71. Samsung C&T Corporation
123, Olympic-ro 35-gil, Songpa-gu, Seoul, Republic Of Korea
72. POSCO VST Co. Ltd.
Road 319b NHON TRACH I IZ INDUSTRIAL ZONE NHON TRACH, DONG NAI
810000
73. Acerinox Europa S.A.U-EU,
Santiago Compostela n 100.28035, Madrid, Spain
74. Godrej and Boyce Manufacturing Co Ltd.
Railway Station, Godrej Bhavan, Sher Shah Suri Marg,
Near Okhla, Okhla, New Delhi, 110065
75. Saraswati Steel Ltd.
4639/40, Deputy Ganj, Sadar Bazar, Deputy Ganj Gali,
Deputy Ganj, Pahari Dhiraj, Sadar Bazaar, New Delhi, Delhi-110006
76. Navnidhi Steel & Engineering Co. Pvt Ltd.
Shop No. 1, Lehri Mansion, No. 236/240, S.V.P.Road,
Opposite Alankar Cinema, Mumbai, Maharashtra-400004
77. NG Industries
253, KC Badkhal Rd, Sanjay Gandhi, Memorial Nagar,
Sector 48, Faridabad, Haryana-121002
78. Metal One Corporation India Pvt Ltd.
Sood Tower, 25, New Barakhamba Rd, Barakhamba,
New Delhi-110001
79. Marubeni Itochu Steel India Pvt Ltd.
A-2, Shaheed Jeet Singh Marg, Block A, Qutab Institutional Area, New Delhi-
110067
80. JFE Shoji Trade Corporation
Oemachi Financial City North Otemachi 1 Chome Chiyoda Ku 100-8070
81. JFE Shoji Trade India Pvt Ltd.
603, Tower-A, Signature Towers, South City-1, Gurugram-
122002
82. Outokumpu India Pvt Ltd.
Square de Meeus 37 (4th Floor), 1000 Brussels, Belgium
83. POSCO India Processing Centre Pvt. Ltd.
B-4, 3rd Floor, No 102, Pasumpon Muthuramalinga Thevar Rd,
RA Puram, Nandanam, Chennai, Tamil Nadu 600028
AD/ 52172/2021
84. POSCO India Processing Centre Pvt Ltd.
117, First, Park Centre Building, Sector-30, Gurgaon, Haryana
85. POSCO India Pune Processing Centre Pvt Ltd.
A-9, Telegaon MIDC, Navlakh Umbre, Talegaon,
Pune, Maharashtra- 410507
86. Ohsung Electronics India Pvt Ltd.
Ranjangaon MIDC, Maharashtra-412220
87. Maruti Suzuki India Limited
1, Nelson Mandela Road, Vasant Kunj, New Delhi, India
88. Chromeni Steels Pvt. Ltd.
103-1104, 11th Floor Parshwanath Business Park, Prahlad Nagar,
Ahmedabad, Gujarat-380015
89. POSCO India Processing Centre Pvt. Ltd.-Ahmedabad
E-564, GIDC, Sanand Engineering Estate, Sanand-II, Gujarat-382110
90. Ratnamani Metals and Tubes Ltd.
The First, A&B Wing, 9th Floor, Behind Keshav Baug Party Plot,
The First Avenue Road, Off 132 Feet Ring Road,
Vastrapur, Ahmedabad-380015
91. Remi Edelstahl Tubulars Ltd.
Plot No.96, Silvassa Road, Next To Shah Paper Mill, Gidc, Vapi, Valsad,
Gujarat
92. Suncity Sheets Pvt Ltd.
Plot No. 27A/66-68, 2nd Floor, Adarsh Society, New ITI Circle, Jodhpur,
Rajasthan
93. Suncity Strips & Tubes Pvt Ltd.
Plot No. 27A/66-68, 2nd Floor, Adarsh Society, New ITI Circle, Jodhpur,
Rajasthan
94. Rajasthan Prime Steel Processing Center Pvt Ltd.
Kamalpur Rd, Burera, Rajasthan-301707
95. Keihin India Manufacturing Pvt Ltd.
A-1 & A-2, Sector-80 Main Rd, Opp. Samsung Phase-II,
Sector-81, Noida, Uttar Pradesh-201305
96. Rahual Ferromate & Engineering Pvt. Ltd.
Plot No. 13 And 14, GJ SH 165, GIDC, Randedi, Gujarat
97. Inoxcva Historically Futuristic
9th Floor, K P Platina, Race Course, Vododara-390007, Gujarat
98. Lubi Industries LLP,
Near Kalyan Mills, Naroda Road, Ahmedabad-380025 India
AD/ 52172/2021
99. Bindal Steel Tubes Pvt. Ltd.
Vill, Rattanheri, Bhadla Road, Khanna-141401,
Punjab, India.
100. Stainless Steel Pipe and
Tubes Manufacturing Welfare Association
3A Auckland Place, 5th Floor, Suite B, Kolkata-700017
101. South India Stainless Steel Pipe
and Tubes Manufacturing Association.
Plot No. 2A/B2, New No. 111/2, SIDCO Industrial Estate,
Ambattur, Chennai-600098
102. Steel Furnace Association of India.
2nd Floor, N-22, Green Park Extension, New
Delhi-110016
103. Rajasthan Stainless Steel Re-Rollers Association
Steel Bhawan and Electronic Complex, Jodhpuri Darbar Rd,
P & T Colony, Sector-G, Shastri Nagar. Jodhpur, Rajasthan-342003
104. Outokumpu Oyj
Riihitontuntie 7B PO Box 140 Espoo,
02201 Finland
105. Rudhra Impex
Bawana Road, Near Petu Ram Restaurant, Sultanpur Dabas, Delhi-
110039, India
106. DOZCO (India) Pvt Ltd.
HSIIDC, C-36, Sector-31. Faridabad,
Haryana-121003
107. Stainless Steel Pipes and Tubes Manufacturing Association.
A-127, Wazirpur Industrial Area
108. Divine Impex
Building No. 125, JMD, Near Tivoli Garden, Rajpur, Chhatarpur, New
Delhi-110017
109. Govt. of Hong Kong Special Administrative Region
Trade And Industrial Tower, 3 Concorde Road, Kowloon City,
Hong-Kong
110. KPV Impex
60, 1st Floor, 1st Carpenter Street, Off Nanubhai Desai Road,
Mumbai, India
111. M.P Industries.
Bldg. No. 60, 1st Floor, 1st Carpenter Street, Off. Nanubhai Desai
Road, Mumbai
AD/ 52172/2021
112. Process Plant and Machinery Association Of India
002 Loha Bhawan, 91/93, P D' Mello Road, Masjid (E) Mumbai-
400009
113. DGFT Indonesia
Jalan M.I. Ridwan Rals No.
Jakarta 10110
114. Shree Ramdev Steels Pvt Ltd.
Building No. 60, 1st Floor, Off. Nanubhai Desai Road,
1st Carpenter St, Gulal Wadi, Bhuleshwar, Mumbai, Maharashtra-400004
115. Suraj Limited
779/A, Vill. Thol Kadi-Sanad Highway, Taluka-Kadi, Dist. Mehsana-384001
Gujarat (INDIA)
116. TBS Metal Pvt. Ltd.
No. 2nd Floor, Kanji Mansion,
Opposite Maharaja Mansion, Sardar Vallabhbhai Patel Rd,
Khetwadi, Girgaon, Mumbai, Maharashtra-400004
117. Tamil Nadu Stainless Steel Merchants
and Manufacturers Association.
13, Raghunayakula Street, (2nd Floor), Park Town,
Chennai-600003
118. Shiva Trading Co.
2823/9, Pratap Market, Sadar Bazaar,
New Delhi
119. All India Stainless Steel Importers Association.
L-22/4, Ground Floor, DLF Phase 2,
Opposite Private Hospital, M.G. Road, Gurugram, Haryana 12200
120. Metal & Stainless Steel Merchants Association.
Office No.306, 3rd Floor, Neo Ornate Tower First Farsi Wada,
Nanubhai Desai Rd, Mumbai, Maharashtra-400004
121. Minox Metal Private Limited
Plot No.6, 4th Phase, KIABD Industrial Area, Jignai Link Road, Bengaluru-
562105 India
122. Non-Ferrous Metal Association (Karnataka).
15, Shanthappa Lane, S.J.P. Road Cross, Bangalore
560002
123. Stainless Steel Merchant's Association.
L-22/4, Ground Floor, DLF Phase-II, Gurgaon-122002
124. Meena Metal Impex Pvt Ltd.
Shop No. 74, Cawasji Patel Tank Rd,
Charni Road East, Cawasji Patel Tank,
Bhuleshwar Mumbai, Maharashtra-400004
AD/ 52172/2021
125. Ramani Steel House
Ground Floor, Habib Building, 65,73, Cawasji Patel Tank Rd, Mumbai,
Maharashtra- 400004
126. Paxal Corporation.
301, Paxal Tower, 3rd Floor, 13, S K R Road, Fort
Bangalore 560002
127. All India Stainless Steel Industries Association.
302, Arun Chambers, Madan Mohan, Malavia Road, Mumbai-400034
128. Ratnamani Metals and Tubes Ltd.
The First, A&B Wing, 9th Floor, Behind Keshav Baug Party Plot,
The First Avenue Road, Off 132 Feet Ring Road,
Vastrapur, Ahmedabad-380015
129. Shree Ramdev Metalex.
Bldg, No 60, 1st Floor, 1st Carpenter Street, Off. Nanubhai Desai
Road, Mumbai
130. MP Industries
F-101, Industrial Area, A Block, Sector-8, Noida, Uttar
Pradesh-201301
131. All India Stainless Steel Cold Rollers Association.
J69M+8RX, Mahatma Jyoti Rao Phule Marg Area,
Sagar Apts., 6, Tilak Marg, New Delhi-110001
132. Inox India Pvt. Ltd.
9 KP Platina, Race Course Rd, Gopal Baug, Vadodara,
Gujarat-390007
133. Emitec Emission Control Technologies Pvt. Ltd.
(Part 1), Village, Mulshi, 275 & 282, Highmont Rd,
H' injawadi Phase-II, Maan, Khed taluka, Maharashtra-411057
134. Remi Edelstahl Tubulars Ltd.
Plot No. 11, Remi Group, Cama Industrial Estate,
Goregaon East, Goregaon East, Mumbai, Maharashtra-400063
135. Delhi Stainless Steel Trade Association.
148, Pitampura, Delhi-110085
136. Special Steel Association of Japan.
1-11-20, Nishiki, Naka-Ku Nagoya, Aichi, 4600003 Japan
137. Japan Stainless Steel Association.
4F Tekko Kaikan, 2-10, Nihonbashi Kayabacho 3-Chome, Chuo-
Ku, Tokyo
138. Industeel Belgium S.A.S.
Rue De Chatelet 266,6030
Charleroi, Belgium
AD/ 52172/2021
139. Industeel France S.A.S.
4 rue Thales F-25410 Dannemarie-
Sur-Crete
140. Steel Authority Of India Limited (SAIL)
Ispat Bhawan, Lodi Road, New Delhi-110003
141. Shah Alloys Ltd.
Shah Alloys Corporate House Sola-Kalol Road, Santej Ta. Kalol, Dist.
Gandhinagar-382721 Gujarat, India
142. All India Induction Furnace Association,
504, Pearls Omaxe, Tower-I Netaji Subhash Place, Pitampura, New Delhi-
110034
143. Jagadhri Stainless Steel Re-Rollers Association, Haryana
C/o Ashoka Products Court Road, Jagadhri (Haryana)
144. Stainless Steel Welded Tubes & Pipes Manufacturers
Association (Kolkata)
8 No, Amartala Street, Fairley Place, B.B.D. Bagh, Kolkata, West Bengal-
700001
145. Stainless Steel Re-rolling Association, Delhi
G-4 Namdhari Chambers 9/54, DB Road Karol Bagh New Delhi-110005
146. Wazirpur Industrial Estate Welfare Society
Lawrence Road. 17, Wazirpur Industrial Estate Welfare Association, Wazirpur
Industrial Area. 18 , Barta
147. Jindal Stainless Limited (Hisar) Ltd. (JSHL)
12, Bhikaji Cama Place, New Delhi-110066
148. Jindal Stainless Steelway Limited, ......Respondents
First Floor, Plot No. 50, Sector 32, Gurgaon-122001
Appearance:
Ms. Reena Khair, Shri Rajesh Sharma, Shri Katham Shukla and Shri
Subham Jaiswal, Advocates for the appellant.
Shri Devinder Bagia, Shri Neeraj Chabra, Advocate for the respondent
no. 58, 59 and 73.
Shri Ratheesh M., Advocate and Shri M.S. Pothal, Chartered Accountant
for the Respondent - 4, 22.
Shri Parthasarthi Jha, Shri Naghm Ghei and Harika Bakuruju, Advocate
for the Respondent - 31, 33, 34, 35, 37, 136, 137
Shri Ameet Singh, Advocate for Designated Authority
Shri Rakesh Kumar, Authorised Representative for the Revenue
AD/ 52172/2021
CORAM:
HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT
HON'BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL)
HON'BLE MS. RACHNA GUPTA MEMBER (JUDICIAL)
DATE OF HEARING: 13.05.2022
DATE OF DECISION: 30.08.2022
ORDER
The appeal is allowed. For order, see order of date passed in Anti-Dumping Appeal No. 51491 of 2021.
(JUSTICE DILIP GUPTA) PRESIDENT (P.V. SUBBA RAO) MEMBER (TECHNICAL (RACHNA GUPTA) MEMBER (JUDICIAL) REKHA