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2015 (10) TMI 1658 - CESTAT BANGALOREWaiver of pre deposit -benefits of Notification No. 89/95-C.E., dated 18-5-1995 - Held that:- At the stage of consideration of the stay applications and for waiver of predeposit in the several appeals, we notice a clear conflict of authority between decisions of coordinate Benches of this Tribunal in CCE, Hyderabad v. Priyanka Refineries Ltd. [2009 (5) TMI 419 - CESTAT, BANGALORE] and in Maheshwari Solvent Extraction Ltd. v. CCE, Nagpur [2013 (7) TMI 51 - CESTAT MUMBAI], on the one hand; and in Commissioner v. A.G. Flats Ltd. [2011 (7) TMI 968 - CESTAT, NEW DELHI], on the other. Since the conflict is in decisions of coordinate Benches, it is appropriate that in the interest of doctrinal stability, the matter should be considered for resolution by a Larger Bench of the Tribunal. In the circumstances, we are of the considered view that the conflict, noticed supra be referred to a Larger Bench and we direct the Registry to place the papers before the Hon’ble President, CESTAT for appropriate orders. - it is appropriate to grant waiver of pre-deposit and stay all the proceedings for realization of the respective assessed liabilities, pending disposal of these appeals. - Stay granted.
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