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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

Waiver of pre deposit - Classification of coal - Bituminous Coal or Steam Coal - Held that:- Bangalore Bench of the Tribunal took a particular view and later on Chennai Bench disagreed with it. The referral order of Chennai Bench is also extensively referred in the memo of appeal before us and a copy of the same is annexed at Pages 278 to 294 of the paper book. The issue involved is classification of coal imported by Appellants and whether that is bituminous coal falling under Customs Tariff Not .....

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on 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 - Decided in favour of assessee. - Customs Appeal No. 43 of 2015, Customs Appeal No. 48 of 2015, Customs Appeal No. 78 of 2015, Customs Appeal No. 81 of 2015 - Dated:- 16-11-2015 .....

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fore us are aggrieved by the order of Tribunal directing the Appellants to pay substantial amounts running into crores of rupees as precondition for the stay and suspension of recovery proceedings. In other words, waiver of the condition of pre-deposit on such terms has been questioned by the Appellants. 2. Mr. Shroff and Mr.Sridharan, learned Senior Advocates appearing for the Appellants would urge that the Appellants have made out an arguable point. The matter is imminently arguable because it .....

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ed and it has commenced the hearing of the case referred to it. 4. On the other hand, Mr.Jetly for the revenue, supports the impugned order of the Tribunal. He submits that the Appellants have dragged on the matter inasmuch as in one of the cases, stay order is passed in the month of December 2014 and to be precise on 14 December 2014 but till November 2015, no request to set aside the same was made. Therefore, the conditional order does not suffer from any legal infirmity or perversity requirin .....

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at there is need to modify the stay order initially passed on this subsequent development. 6. However, what we have seen from both the orders is that Bangalore Bench of the Tribunal took a particular view and later on Chennai Bench disagreed with it. The referral order of Chennai Bench is also extensively referred in the memo of appeal before us and a copy of the same is annexed at Pages 278 to 294 of the paper book. The issue involved is classification of coal imported by Appellants and whether .....

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