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2016 (1) TMI 285 - CESTAT MUMBAI

2016 (1) TMI 285 - CESTAT MUMBAI - TMI - Waiver of pre-deposit - Differential custom duty on the goods imported i.e. Steam Coal - Held that:- We have no hesitation in following the decision in case of Ganesh Yadav vs. UOI & 30 others [2015 (7) TMI 304 - ALLAHABAD HIGH COURT] holding that amendment in Section 129E requiring mandatory deposit of 7.5% for hearing the appeal is applicable only to those appeals which are filed after 6/8/2014 i.e. date on which amendment of Section come into force. Mo .....

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Commissioner, confirming demand of duty of ₹ 2,19,39,292/- and imposing equivalent penalty. 2. The issue is regarding differential custom duty on the goods imported i.e. Steam Coal. The issue stands referred to the Larger Bench in the case of Tamil Nadu Generation and Distribution Corporation Ltd. - 2014-TIOL-2503-CESTAT-MAD. 3. Ld. Counsel referred to the Allahabad High Court judgment in case of Ganesh Yadav vs. UOI & 30 others - 2015-TIOL-1490-HC-ALL holding that amendment in Section .....

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