2017 (7) TMI 783

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.... Sh. Guna Ranjan, Superintendent ( AR ) for the Respondent ORDER [Order Per : Bench] 1. The issue in appeal concerns dispute on classification of the coal imported, whether it was bituminous coal or steam coal. 2. On this very issue co-ordinate Benches of the CESTAT had taken divergent views which led to the matter being referred to a Larger Bench of the Tribunal. 3. We find that t....

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....td. Vs. CCE & ST, Guntur 2014 (310) E.L.T. 97 (Tri. - Bang.). While dealing similar issue, certain questions were referred by Chennai Bench to the Larger Bench and the Larger Bench heard the matter on 16.01.2017. It took a view (Ref.: Interim Order Nos. 4 to 96/2017 dated 16.01.2017) that since the decision of the Bangalore Bench on the same issue has been appealed to Apex Court by M/s. Maruti Isp....

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.... Madras by Revenue and for lack of jurisdiction that appeal having been dismissed, Revenue has gone in appeal to the Apex Court and the said appeal is expected to be heard soon by the Apex Court. 5. In view of the above, following the ratio laid down by the Apex Court in the case of UOI Vs. West Coast Paper Mills Ltd., - 2004 (164) ELT 375 (S.C.), this matter is remanded back to the adjudicatin....

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....h, additional submissions which are in their favour and not made before Tribunal in the case of Coastal Energy Pvt Ltd., Vs Commissioner [2015 (324) ELT A38 (S.C.)], appellant is at liberty to put forth additional submissions as was done so before Larger Bench, if any in the denovo adjudication proceedings. We also make it clear that as per the decisions of the Bench adjudication of this matter sh....