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    <description>The Larger Bench resolved conflicting views on the classification of Steam Coal and Bituminous Coal, referring the matter back to respective Benches for disposal. Ancillary issues raised in the appeals were to be addressed post the Supreme Court&#039;s verdict. The Revenue&#039;s demands were stayed until the final Supreme Court decision, with no recovery or refunds permitted. Ancillary issues were to be tackled subsequent to the Supreme Court&#039;s classification ruling, allowing parties to approach the Tribunal post-verdict. All appeals and related applications were disposed of accordingly.</description>
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