Home Case Index All Cases Customs Customs + AT Customs - 2015 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (1) TMI 366 - AT - CustomsWaiver of pre deposit - classification - imported coal containing a calorific value limit on moist more than 5833 Kcal/kg - Steam Coal or not - Benefit of exemption under Serial No.123 of Table appended to Notification No.12/2012-Cus. dt. 17.3.2012 - Held that:- decision of Bangalore Bench of the Tribunal in the case of Maheswari Brothers & Others and M/s.Coastal Energy Pvt. Ltd. [2015 (1) TMI 208 - CESTAT BANGALORE] are contrary to the decision of the Chennai Bench of the Tribunal in the case of TNPL [2009 (8) TMI 656 - CESTAT, CHENNAI]. In such cases, the Hon'ble Supreme Court in the case of Union of India Vs Paras Laminates (P) Ltd. [1990 (8) TMI 140 - SUPREME COURT OF INDIA] observed that on identical question when there is a contrary view of the Co-ordinate benches it should be referred to the Hon'ble President for decision to constitute a Larger Bench Both the Ld. Senior Advocates and other Ld. Advocate submitted that the instant issue has an impact on the entire industry all over the country. We have also expressed our prima facie view in favour of the decision of the Tribunal of Chennai Bench in the case of Tamil Nadu Newsprint & Papers Ltd. [2009 (8) TMI 656 - CESTAT, CHENNAI]. Since we are referring these matters to the Hon'ble President for constitution of Larger Bench, we waive the predeposit of duty along with interest and penalty till disposal of the appeals. - Stay granted.
|