2014 (4) TMI 909

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..... ing counsel ORDER 1. The substantial question of law urged by the appellant/assessee is whether the majority opinion of the Tribunal (hereinafter referred to as "CESTAT") requiring pre-deposit of 50% duty is justified in the circumstances of the case. 2. The appellant imported fax machine which was declared as goods falling under CT 8443 31 00/8443 32 60 which provides for nil rate of duty. T .....

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..... n proposed by it, which itself was sufficient to abate the requirement of the pre deposit, the department itself appeared to be unfair as it is urged that different Commissionerates, had taken conflicting opinions regarding appropriate classification of the very same goods. Counsel for the revenue urged that this Court should not interfere with the order of the CESTAT which is an interim one and h .....

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