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TMI Blog2014 (2) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... have made out a strong prima facie case; and we therefore grant waiver of pre-deposit and stay all further proceedings for realization of the respective adjudicated liability, pending disposal of the appeals. The petitioner/appellants shall however keep the bank guarantees alive during pendency of the appeals - Conditional stay grnated. - Appeals No. 480, 639, 642. 640 and 641 of 2010 with Cross-Objections Nos.129, 127, 128 of 2011 - Stay Order Nos. C/60029-60033/2013-CU(DB), - Dated:- 2-12-2013 - Mr. G. Raghuram and Mr. Rakesh Kumar, JJ. For the Appellant : Shri V. Lakshmikumaran , Shri Vipin Kr. Jain and Shri Tarun Jain,Advocates for Punj Aviation Ltd.; Shri L.P, Asthana, Ms. Reena Khair, Ms. Shipla Balani and Ms. Tuhina, Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions ,on the basis of circumstances arising after the import. Another reason recorded by the Tribunal for holding in favour of the assessee and against the Revenue was that since the exemption Notification exempts both types of aircrafts, those used for non-scheduled passengers services and those used for non-scheduled charter services and the exemption was available for use in either category, there was no violation. 4. The above decision was referred to with the approval in the Final Order No.C/237-238/11 dated 3.6.2011 in Dove Airlines Pvt. Ltd. vs. C.C.(Prev.), New Delhi. 5. A contrary view is however recorded by another Division Bench of this Tribunal in King Rotors Air Charter P. Ltd. C.C. (ACC Import), Mumbai- 2011 (269) ELT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n in the latter King Rotors, is the correct view. The issue is whether King Rotors is right in characterising the interpretation of the Notification by the Bench in Sameer Gehlot, as per incuriam. In our considered view where the Court applies its mind to a particular statute or instrument, its conclusion even if erroneous cannot be characterized as per incuriam. Incuria literally means carelessness . In practice, per incuriam means per ignorantium. Accordingly, the quotable in law is avoided and ignored if it is rendered in ignorantum of a statute or a binding authority - vide State of U.P. vs. Synthetics and Chemicals Ltd. (1991) 4 SCC 139. In Sameer Gehlot, this Tribunal had clearly noticed provisions of exemption Notification No.21/2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Supreme Court. 9. In Malaysia Airline System Behhad vs. C.S.T., Delhi -2013 -TIOL -1479 -CESTAT-DEL, this Tribunal while disposing of the stay application preferred by the appellants therein reiterated the established principle that where these are conflicting views, between two decisions on the same subject matter, an arguable case can be said to have been presented and there was justification for grant of waiver of pre-deposit and stay of all further proceedings for realization of the adjudicated liability. 10. Each of the assessees/appellants herein has also furnished a bank guarantee to cover the extent of the adjudicated liability to duty, as assessed. It is also requires to be noticed the DGCA vide letter dated 1.9.2009 (ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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