9911796707
TMI Blog2015 (10) TMI 1022X X X X Extracts X X X X X X X X Extracts X X X X ..... is passed. 2. The issue involved is whether the coal imported by the appellant is steam coal or bituminous coal. If it is held to be bituminous coal the appellant would not be eligible for the benefit of Notification No. 12/2012-Cus., dated 17.3.2012 thereby giving rise to demands which have been confirmed by the adjudicating authority in all the cases. 3.On behalf of the appellants, it was submitted that the issue has been referred to Larger Bench in the case of Tamil Nadu Generation & Distribution Corpn. Ltd. Vs. C.C., Tuticorin reported in 2015 (316) ELT 305 (Tri-Chennai) and therefore, in accordance with the settled practice where the matter is referred to a Larger Bench, waiver of pre-deposit and stay against recovery is to be grante ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n moist mineral free basis does not arise. He also submitted that the Hon'ble Gujarat High Court had upheld pre-deposit of 10% of duty ordered by the Ahmedabad Bench of this Tribunal and in some case, pre-deposit was 50%. He also submitted that in the case of Bangalore Bench, the Tribunal had ordered 50% of the tax as pre-deposit. Under the circumstances, and in view of the fact that there are orders of the Tribunal which are very detailed and considered all the aspects of the matters and in view of that reference can be relatable to certain principles, the pre-deposit may be ordered in these cases also. 6.We have considered the submissions. 7. In paragraph 7.3 relevant clauses of ASTM have been reproduced. Residual moisture according ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... method, and precautions must be taken to obtain reliable results. It is clear that inherent moisture and residual moisture are different from each other. It has not been contested before us nor there is any observation in the decision of the bench while referring the matter to larger Bench that Load Port Report did not determine the inherent moisture. In fact, the decision referring the matter to a Larger Bench proceeds on the basis that what has been determined in Load Port Report is C.V. limit on inherent moisture on air dried basis. Further it is also observed that load port report certificate on air dried basis would contain "residual moisture. However, the reproduced portions of the discussion in paragraph 7.3 show that equilibrium mo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 2 Chapter 27 of C.T.H, would be determined on the basis of Load Port report/Survey report on Air Dried Basis (ADB) as held by the Bangalore Bench of the Tribunal in the case of Maheswari Brother & Other (supra). What has been referred to is whether inherent moisture would be determined on the basis of survey report or on ADB. As submitted by the ld. A.R., the issue of pre-deposit has been considered by the Hon'ble Gujarat High Court, who upheld the requirement of pre-deposit ordered by the Tribunal and by the Mumbai Bench which has also required the importers to make pre-deposit. Details are as under: i) Asian Natural Resources (India) Ltd. vs. Commissioner of Customs -Tax Appeal No. 942 of 2014, High Court upheld the decision orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
