Interim waiver of pre-deposit and stay granted where the core issue was pending before a Larger Bench.
Where the substantive issue in the appeals had already been referred to a Larger Bench in a connected matter, interim protection was granted pending final disposal. The tribunal waived pre-deposit of duty, interest and penalty and stayed all further proceedings under the impugned orders until the appeals were decided. Once that stay relief was granted in the appeals, the separate miscellaneous applications seeking stay no longer required independent adjudication and were dismissed as infructuous.
Issues: (i) Whether pre-deposit of duty, interest and penalty should be waived pending disposal of the appeals and whether further proceedings under the impugned orders should be stayed. (ii) Whether the miscellaneous applications for stay survived for adjudication.
Issue (i): Whether pre-deposit of duty, interest and penalty should be waived pending disposal of the appeals and whether further proceedings under the impugned orders should be stayed.
Analysis: The appeals raised an issue already referred to a Larger Bench in a connected matter. In view of that reference and the interim protection granted in the connected matter, the request for interim relief was considered appropriate pending disposal of the appeals.
Conclusion: Pre-deposit was waived and all further proceedings pursuant to the impugned orders were stayed pending disposal of the appeals.
Issue (ii): Whether the miscellaneous applications for stay survived for adjudication.
Analysis: The stay relief having been granted in the appeals, the miscellaneous applications no longer required separate adjudication.
Conclusion: The miscellaneous applications were dismissed as infructuous.
Final Conclusion: Interim protection was granted to the appellants, while the appeals remained pending for final hearing.
Ratio Decidendi: Where the substantive issue in the appeal is pending consideration before a Larger Bench in a connected matter, interim waiver of pre-deposit and stay of consequential proceedings may be granted pending disposal of the appeal.
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