TaxTMI 
TaxTMI 
2015 (8) TMI 731
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....ort coal. They claim that what they import is steam coal coming under sub heading 2701.1920. However, on the basis of specific intelligence that what was imported by the respondents was bituminous coal coming under the sub heading 2701.1200, show cause notices were issued to the respondents. After the respondents gave replies, the adjudicating authority passed Orders-in-Original, imposing duty on the basis that what was imported by the respondents was actually bituminous coal. The respondents filed statutory appeals before the Commissioner (Appeals). The appeals filed under Section 128 were dismissed by the Commissioner (Appeals) and the respondents filed further appeals under Section 129. Along with the appeals, the respondents took out Miscellaneous Applications both for waiver and pre-deposit condition and also for stay of recovery. 4. All the Miscellaneous Applications were taken up together by CESTAT Chennai Bench and an order was passed on 18.11.2014 in Miscellaneous Order Nos.42230 to 42339 of 2014. By the said order, the Tribunal referred three issues for the consideration of a Larger Bench and in the meantime, granted a complete waiver of the pre-deposit condition, till....
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....ribunal to a Larger Bench, of certain issues, on which, the Tribunal was of the opinion that there were conflicting views between two different Benches ? and (ii) Whether in the facts and circumstances of case, the Tribunal was justified in granting a total waiver of the pre-deposit condition in favour of the assessees ? 9. We do not think that we should actually go into the question whether there was a conflict of opinion between the Chennai Bench in Tamil Nadu Newsprint and Papers Limited and the Bangalore Bench in Coastal Energy Private Limited. 10. At the threshold, it is doubtful whether the present appeals are maintainable against an order of reference made by a Bench of a Tribunal, on the ground that there were conflicting views on the same issue by two different Benches. Though an order of reference is, in common parlance, termed as an order, the same cannot be elevated to the status of a decision, so as to enable one of the parties to file either a statutory appeal or a writ petition against such a reference. 11. The expression "order" is not defined anywhere in the Customs Act, 1962. But, the fact that the said expression should be understood to mean a d....
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....ed in appeal by the Appellate Tribunal on or after the 1st day of July, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for the purposes of assessment), if the High Court is satisfied that the case involves a substantial question of law." 17. Though Sub-section (1) uses only the expression "order" and it does not uses the expression "decision", Sub-section (2) of Section 130 qualifies what is stated in Sub-section (1) by specifying that the appeal may be preferred by the Commissioner of Customs or the other party aggrieved by any order passed by the Appellate Tribunal. Therefore, it is clear that unless a person is aggrieved by an order of the Tribunal, an appeal cannot be maintained. A reference made by one Bench of a Tribunal to a Larger Bench, on the ground that two Benches of coordinate jurisdiction had come to different conclusions on the same issue, is not a decision, on which one or the other party can be stated to be aggrieved. 18. Drawing our attention to the orders of the Chennai Bench as well as the Bangalore Bench, Mr.G.Rajagopalan, learned Additio....
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....pressed our prima facie view in favour of the decision of the Tribunal of Chennai Bench in the case of Tamil Nadu Newsprint & Papers Ltd. (supra). Since we are referring these matters to the Hon'ble President for constitution of Larger Bench, we waive the pre-deposit of duty along with interest and penalty till disposal of the appeals. Registry is directed to place these matters before Hon'ble President for decision on the constitution of Larger Bench." 21. Our attention is invited to a series of orders passed by several Benches of CESTAT, granting a total waiver of the pre-deposit condition, in cases where a reference is made to Larger benches. On the basis of those orders, it is contended by the learned counsel appearing ....