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2016 (1) TMI 285 - AT - CustomsWaiver of pre-deposit - Differential custom duty on the goods imported i.e. Steam Coal - Held that:- We have no hesitation in following the decision in case of Ganesh Yadav vs. UOI & 30 others [2015 (7) TMI 304 - ALLAHABAD HIGH COURT] holding that amendment in Section 129E requiring mandatory deposit of 7.5% for hearing the appeal is applicable only to those appeals which are filed after 6/8/2014 i.e. date on which amendment of Section come into force. Moreover the issue has been referred to the Larger Bench in the case of Tamil Nadu Generation and Distribution Corporation Ltd. [2015 (1) TMI 366 - CESTAT CHENNAI] - Stay granted.
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