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2015 (2) TMI 82 - HC - CustomsMaintainability of appeal - Waiver of pre-deposit - Penalty u/s 11AC - Clearance from COD not obtained - Held that:- Stand of the tribunal that the application is not maintainable because of nonproduction of clearance from CoD. is not sustainable. - The tribunal is directed to dispose of the said application afresh in accordance with law within two months from the date of communication of this order after giving an opportunity of hearing to all the interested parties. - Following decision of STEEL AUTHORITY OF INDIA LTD. Versus CESTAT, KOLKATA [2013 (10) TMI 1097 - Calcutta High Court] - Writ disposed of.
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