2014 (7) TMI 920

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....r the Respondents : Mr. V. Sundareswaran ORDER By consent the main writ petitions are taken up for final disposal. 2. The petitioners are manufacturers of paper and paper boards. It is stated that for manufacturing purpose, the petitioners imported "steaming non-coking coal" for being used for generation of steam, both for manufacturing process and for generation of power for captive cons....

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....second respondent to drop the proceedings. 4. However, the second respondent issued the Order-in-Original No.02/2014, dated 28.01.2014, and confirmed the demand, classifying the imported coal as 'bituminous coal' and denied the benefit of Notification No.12/2012-CUS, dated 17.3.2012 and also ordered for confiscation of the imported coal. The second respondent has also imposed a penalty ....