https://www.taxtmi.com/caselaws?id=258426 The Tribunal rejected the appellant's application for rectification of mistake in the Stay Order, maintaining the requirement for a pre-deposit of Rs. 8.5 crore within eight weeks. The Tribunal found the imported coal to be correctly classified as "bituminous coal" for duty purposes, denying the appellant's request for duty exemption based on a Chennai Bench order citing differences in the method of determining Gross Calorific Value (GCV) based on moisture content. The Tribunal supported the Revenue's approach to computing GCV and upheld the consistent practice of requiring pre-deposits in similar cases, extending the compliance deadline for the appellant in the interest of justice. en-us Fri, 23 Jan 2015 00:00:00 +0530 Thu, 09 Apr 2015 05:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258426 The Tribunal rejected the appellant's application for rectification of mistake in the Stay Order, maintaining the requirement for a pre-deposit of Rs. 8.5 crore within eight weeks. The Tribunal found the imported coal to be correctly classified as "bituminous coal" for duty purposes, denying the appellant's request for duty exemption based on a Chennai Bench order citing differences in the method of determining Gross Calorific Value (GCV) based on moisture content. The Tribunal supported the Revenue's approach to computing GCV and upheld the consistent practice of requiring pre-deposits in similar cases, extending the compliance deadline for the appellant in the interest of justice. Case-Laws Customs Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258426