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of <h1>Tribunal denies coal classification modification, dismisses waiver request based on financial hardship</h1> The Tribunal rejected the application for modification of the stay order concerning the classification of imported coal as 'bituminous coal' or 'steam ... Modication of order - Waiver of pre deposit - Classification of goods - Bituminous coal or steam coal - Classification under under CTH 27011200 or under CTH 27011920 - Held that:- As per the test report issued at the load port, the gross calorific value was found to be exceeding 5833 kcl/kg and the goods merited classification as 'bituminous coal' as defined in sub heading note 2 to Chapter 27. Further this Tribunal also took into account the final order of this Tribunal in the case of Coastal Energy Pvt. Ltd., & Others vide order dated 20/06/2014 wherein it was held that the coal imported having volatile matter content exceeding 15% and gross calorific value limit exceeding 5833 cal/kg would merit classification as 'bituminous coal'. Subsequent orders of the Tribunal either by the Madras Bench or by the Circuit Bench at Hyderabad are only interim orders, whereas the decision relied upon by this Tribunal while passing the stay order is based on a final order passed by the Bangalore Bench on the matter. It is a settled position of law that interim orders passed by the co-ordinate benches do not have any binding value. Further, interim order relied upon is subsequent to the passing of the order by this bench in the appellants' cases and therefore, they cannot be said to have any precedential value. - No merit in modification application - Decided against assessee. Issues involved: Application for modification of stay order related to the classification of imported coal, consideration of financial hardship, precedential value of interim orders from other benches, review of the original order.Analysis:1. The application for modification of stay order was made against an earlier order passed by the Tribunal directing the appellants to make a pre-deposit. The issue revolved around the classification of coal imported by the appellants, whether it is 'bituminous coal' or 'steam coal.' The appellants sought modification based on subsequent orders from other benches and financial difficulties faced by one of the appellants. They requested a complete waiver of pre-deposit. The Tribunal noted the test report indicating the gross calorific value exceeding 5833 kcl/kg, supporting the classification as 'bituminous coal.' The Tribunal highlighted that interim orders from other benches do not have binding value and cannot be considered as precedential. The financial hardship plea was dismissed as it was not raised during the initial stay order.2. The Tribunal emphasized that modifying the order based on new points raised would amount to a review, which is impermissible. Therefore, the modification application was rejected. The appellants were given four weeks to comply with the pre-deposit order, with compliance required by a specified date. The Tribunal's decision was communicated to the appellant's counsel present in court, serving as sufficient notice for compliance.This detailed analysis of the judgment highlights the key legal arguments, considerations, and the final decision rendered by the Tribunal regarding the modification of the stay order in the case involving the classification of imported coal.
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