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    <title>2025 (3) TMI 276 - CESTAT KOLKATA</title>
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    <description>Delay in filing the appeal before the Tribunal was condoned because the explanation was accepted as satisfactory. The request for stay of the impugned order was rejected since the order was neither ex facie illegal nor without jurisdiction. On classification, the Tribunal followed its earlier view in the respondent&#039;s own cases and held that calcination does not alter the essential character of anthracite coal; the dispute over classification under CTH 27011100 or CTH 38249090 was therefore not interfered with, and the Revenue&#039;s appeal was dismissed.</description>
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      <title>2025 (3) TMI 276 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=766891</link>
      <description>Delay in filing the appeal before the Tribunal was condoned because the explanation was accepted as satisfactory. The request for stay of the impugned order was rejected since the order was neither ex facie illegal nor without jurisdiction. On classification, the Tribunal followed its earlier view in the respondent&#039;s own cases and held that calcination does not alter the essential character of anthracite coal; the dispute over classification under CTH 27011100 or CTH 38249090 was therefore not interfered with, and the Revenue&#039;s appeal was dismissed.</description>
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