https://www.taxtmi.com/caselaws?id=250296 The Bench rejected the request for recusal, emphasizing fairness and impartiality. The coal was classified as bituminous coal based on statutory definitions, not trade parlance. The exemption notification did not apply to coal classified as bituminous coal. The appellants were found liable for Additional Duty (CVD) as the processes involved constituted "manufacture." The extended period for demanding duty was not invoked due to lack of mens rea. The Bench upheld the duty demands but imposed no penalties. en-us Fri, 20 Jun 2014 00:00:00 +0530 Wed, 14 Jan 2015 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250296 The Bench rejected the request for recusal, emphasizing fairness and impartiality. The coal was classified as bituminous coal based on statutory definitions, not trade parlance. The exemption notification did not apply to coal classified as bituminous coal. The appellants were found liable for Additional Duty (CVD) as the processes involved constituted "manufacture." The extended period for demanding duty was not invoked due to lack of mens rea. The Bench upheld the duty demands but imposed no penalties. Case-Laws Customs Fri, 20 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250296