TMI Blog2015 (11) TMI 1228X X X X Extracts X X X X X X X X Extracts X X X X ..... cation CTH27011200 as claimed by the Department or steam coal falling under Notification CTH27011920 as claimed by the Appellants - 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 al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, recommended that the papers should be placed before the President so as to constitute a larger Bench of the Tribunal for resolving the complex legal issues. 3. It has been informed by the learned Senior Advocates that the larger Bench of the Tribunal has indeed been constituted 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 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. However, we clarify that we have not expressed any opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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