Commissioner of Customs vs Chettinad Cement Corp. Ltd.

R. Sudhakar, J—This Miscellaneous Petition is filed to stay the reference order passed by the Tribunal [2015 (316) E.L.T. 305 (Tribunal)]. Mr. G. Rajagopalan, learned Additional Solicitor General appearing for the appellant submitted that the Tribunal, in the stay applications filed, without even going into the merits of the case, passed an order referring the matter to the Larger Bench. He further submits that the reference order passed by the Tribunal does not disclose the compliance of the requirement of law as laid down by the Apex Court in relation to reference order. Further, the Tribunal had not passed any reasoned order for referring the matter to the Larger Bench. He also submits that when there is no definite decision arrived at by the Tribunal disagreeing with the view of the coordinate Bench, the Tribunal should not refer the matter to the Larger Bench in the stage of hearing the stay petition.

Heard Mr. G. Rajagopalan, learned Additional Solicitor General appearing for the petitioner. Mr. R. Parthasarathy, learned counsel appearing for the respondent seeks time to prepare the matter and argue the same at length.

We are inclined to accept the prima facie plea of the appellant that there is no need for the Tribunal to refer the matter to the Larger Bench in the light of the two decisions referred to by the Tribunal. Hence, there will be an order of interim stay of reference to the Larger Bench. It is made clear that the issue with regard to waiver of pre-deposit will be considered along with all other appeals. List the matter on 3-7-2015.