V. Ramasubramanian, J. - (1.) ALL these appeals are filed under Section 130 -A of the Customs Act, 1962, questioning the correctness of a common order passed by CESTAT, in a batch of Miscellaneous Applications seeking waiver and stay.
(2.) HEARD Mr. G. Rajagopalan, learned Additional Solicitor General appearing for the appellant -Department of Customs, Mr. Raghavan Ramabadiran, Mr. Muthu Venkataraman and Mrs. Radhika Chandrasekaran, learned counsel appearing for the respondents/assessees. The respondents in these appeals admittedly import 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.
(3.) 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 the disposal of the appeals. Aggrieved by the said common order, the Department appears to have filed some appeals before the Madurai Bench of this Court and the rest have been filed before this Court. As a matter of fact, some of these appeals were originally filed as writ petitions and later got converted into statutory appeals under Section 130. Therefore, we are now concerned actually with statutory appeals under Section 130 and none of these are now writ petitions under Article 226.;