TMI Blog2014 (12) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... e Limited & Ors reported at [2008 (2) TMI 117 - CESTAT, BANGALORE] and Indira Printers [2010 (4) TMI 954 - CESTAT NEW DELHI] - on the very same issue - Therefore the matter is referred to Hon’ble President as to whether the issue needs to be resolved by a Larger Bench. However, we grant waiver of the amounts involved in these cases. Applications for the waiver of pre-deposit of the amounts involve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -CE and 52/2003-Cus. There is a proviso in the said notifications, which requires an assessee to discharge or return back the amounts of customs duty forgone by the department if the goods are cleared in DTA, without payment of duty. In the cases in hand, the facts are very clear as that there is statements the appellant has availed benefit of exemption Notification No. 06/2006-CE. 3. We find t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to resolve the issue. 5. Since we are referring the issue to the Hon ble President as to whether the issue needs to be resolved by a Larger Bench, we grant waiver of the amounts involved in these cases. Applications for the waiver of pre-deposit of the amounts involved are allowed and recovery thereof stayed till the disposal of the appeals. 6. Registry is directed to send copy of this order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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