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2016 (11) TMI 218 - AT - CustomsWaiver of pre-dposite - Classification of steam coal - matter is pending before the larger bench - trade parlance theory - to be classified as Bituminous coal under Tariff entry 2701 12 00 or under tariff entry 2701 19 20 - Held that:- where some of the appellants have obtained waiver of predeposit which has not been challenged or stayed by higher appellate forum, it would tantamount to undue hardship for the remaining appellants on identical issue if predeposit is insisted upon them. Further, as a Tribunal, this appellate forum is bound to follow the ratio of the judgments laid down by the jurisdictional High Court or if no such judgment is available, of the other High Courts and/or Hon’ble Apex Court. This is the judicial discipline that is required of us to follow. This is what the doctrine of stare decisis enjoins us to do. Since our aforesaid decision of 16/05/2016 in Century Textiles case, even the coordinate Bench of the Tribunal at Ahmedabad have, vide their Interim Order No.125-140/2016 dt. 08/06/2016 referred sixteen more appeals on identical issue to the Larger Bench, following their earlier Interim Order No.385 to 505 dt. 07/09/2015. Thus, no new facts have emerged to deviate from the earlier view taken by us in Century Textiles case. Full waiver of pre-deposit granted.
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