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2015 (12) TMI 170 - AT - CustomsWaiver of pre deposit - Demand of differential duty - Eligibility to avail the benefit of Notification No. 12/2012-Cus dated 17.03.2012 (Sl.No. 123) - Held that - issue of eligibility of the said Notification to the coal imported by various coal importers is referred to the Larger Bench of this Tribunal in the case of Tamil Nadu Generation and Distribution Corporation Ltd. 2015 (1) TMI 366 - CESTAT CHENNAI , Co-ordinate Bench of this Tribunal presided by the Hon ble President, at Hyderabad, has granted unconditional waiver to the appellants therein on identical issue holding that since the conflict has been referred to the Larger Bench, waiver has been granted till the disposal of the appeal and stay has been granted by the Larger Bench of this Tribunal - Stay granted.
The stay petition was filed for waiver of pre-deposit of differential duty, interest, and penalty. The Tribunal allowed the application for waiver of pre-deposit, staying recovery until the appeal is disposed of, following the convention when matters are referred to the Larger Bench. Both parties can mention the matter when the reference is answered by the Larger Bench.
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