2017 (6) TMI 378

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....so filed stay petitions which were considered by the Tribunal vide Stay Order No.21428 - 21431/2015 dated 12.10.2015, M/s. Kapil Chits (Karnataka) Pvt. Ltd. were directed to deposit 50% of the Service Tax falling within the normal time limit period as a condition for hearing their appeals. For this purpose a time limit of six weeks was granted. M/s. Kapil Chits (Karnataka) Pvt. Ltd. approached the Hon'ble High Court of Karnataka vide Writ Petition No. 52153-52154/2015 wherein they questioned the correctness of the Tribunal's stay orders. However, the Hon'ble High Court, vide their order dated 14.1.2016, permitted withdrawal of the writ petitions granting the liberty to the petitioners to file necessary applications before this Tribunal for ....

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....appeal. He cited the following case laws: (i)   M/s. Shamanur Sugars Ltd. vs. CC, Mangalore: Stay Order No.20459-20461/2016. (ii)  Binani Zinc Ltd. vs. ACCE: 1995 (77) ELT 514 (Ker.) (iii)  BMM Ispat vs. CC: 2015-TIOL-2654-HC-MUM-CUS. 3.1   In respect of M/s. Shamanur Sugars Ltd., this Bench has taken a view that as there are conflicting views in Final Orders of different benches of the Tribunal, the resolution of which has been referred to a Larger Bench, the case merits full waiver of pre-deposit. 3.2   In the case of Binani Zinc Ltd. (supra), the Hon'ble Kerala High Court has held as follows: "3. It appears that the Appellate Authority has followed the earlier Madras decision in t....