2014 (7) TMI 1147

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....nd Shri S.k. Mohanty, Judicial Member, JJ. For the Petitioner : Mr. J. S. Bhanumurthy, Advocate and Mr. T. Jagapati Rao, Consultant For the Respondent : Mr. A.K. Nigam & Mr. R. Gurunathan, Addl. Commissioners (ARs) Order Per : B.S.V.MURTHY The issue involved is classification of coal imported by the appellants. Since the issue involved is common in both the cases, both the appeals are taken t....