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2013 (10) TMI 208 - AT - CustomsWaiver of Pre-deposit - Manner of Calculating Cess - Whether clean energy cess payable on non-cooking coal should be first added to other customs duties and then the education cesses should be worked out Held that - Both sides submitted that the Division Bench had already heard the matter at stay stage and ordered predeposit - Both sides have no objection if this Bench passes the order following the order of the Division Bench considering that the amount involved was very small - The applicant is willing to deposit the same for the purpose of stay Partial Stay Granted.
Issues Involved:
Calculation of education cess and higher education cess on non-cooking coal. Analysis: The judgment by the Appellate Tribunal CESTAT CHENNAI, delivered by Shri Mathew John, deals with the calculation of education cess and higher education cess on non-cooking coal. The primary issue at hand is whether the clean energy cess payable on non-cooking coal should be added first to other customs duties before calculating the education cesses. The Tribunal notes that the matter was to be considered by a Division Bench. However, both parties agree that the Division Bench had already heard the case at the stay stage and had ordered a predeposit due to the small amount involved. Consequently, the parties have no objection to this Bench passing an order in line with the Division Bench's decision. The applicant has agreed to make a predeposit of the entire duty amount of Rs.4,950 along with interest within four weeks for the appeal's admission, with compliance to be reported by a specified date. Furthermore, the learned counsel representing the applicant brings to the Tribunal's attention that the appeal memorandum included incorrect Order-in-Original and Bill of Entry. The counsel seeks permission to replace these documents with the correct ones. The Tribunal directs the applicant to file an application before the Registry for this purpose, and the Registry is instructed to allow the replacement. Additionally, the Registry is directed to link this appeal with other related Appeal Nos. C/135 to 139/2012. The judgment concludes with the order being dictated and pronounced in open court, emphasizing the procedural steps to be followed by the parties and the Registry for the appeal's further processing.
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