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2016 (11) TMI 982 - AT - CustomsClassification of imported goods - coal - classified as bituminous coal under tariff entry 2701 12 00 or as steam coal under tariff entry 2701 19 20? - Held that: - We find that the High Court decision in the case of BMM Ispat Ltd., Gandhar Oil Refinery (I) Ltd., Gupta Coal India Pvt Ltd, Finolex Industries Ltd Versus The Commissioner of Customs, Central Excise & Service Tax and Others [2015 (11) TMI 1228 - BOMBAY HIGH COURT] are squarely applicable to the present petition, where it was held that there are rival contentions and equally differing views of the Benches of the Tribunal, then, all the more this was not a case for imposition of any condition of pre-deposit. The waiver application should have been granted without imposing any conditions. If the Larger Bench of the Tribunal is to resolve the matter, then all the more, without expressing any opinion on the merits of the controversy, so also on the point whether mere reference to Larger Bench should necessarily result in total waiver and unconditional stay, we are of the view that interest of justice will be served if each of these appeals are allowed. The impugned orders of the Tribunal are quashed and set aside. There will be an unconditional waiver of the requirement of pre-deposit. The condition in that behalf need not be adhered to. There will be an unconditional stay of the recovery of tax pending appeals. Further, recently this Bench in the case of Steel Exchange India Ltd and Others Versus C.C., Visakhapatnam [2016 (11) TMI 218 - CESTAT HYDERABAD] has granted full waiver of pre-deposit on identical matters. We do not find any ground to take a different view in the present case. Following the same, we grant the appellant full waiver of predeposit. The appeal is to be listed for final hearing in due course.
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