2017 (8) TMI 765

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....endra Motwani, Suriya Narayanan, Paresh M. Dave, Devashish K. Trivedi, S.R. Dixit, Ms. Nihita Mehta, S.J. Vyas, Gopal Mundra, Jitendra Singh, G. Vijayabalan, Karthik Kurmy, S.D. Sharma, Rajesh Sharma, Selvaraj, C.S. Kiran, S. Satish, Arnap Chakraborty, Devaraj Saha, Mihir Mehta and N. Balaji, Advocates, for the Appellant. Shri P.R.V. Ramanan, Special Counsel and, Smt. P. Hemavathi, Commissioner (AR), for the Respondent. Application Nos. C/Ors/10927 -10928, 10935-10936, 10972, 10974, 10973, 10975, 10976-10977/2015 in Appeal Nos. C/41899-41918/2013, C/40658/2014, C/42026-42050/2013, C/40160, 40491-40492, 40538, 40560, 40617, 40624, 40692-40694, 40828-40829, 40860-40861, 41052-41054, 41075-41076, 41078, 41108-41109, 41214-41215, 41234-41....

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....2002, 20757, 21309, 22466, 22733, 21554, 22910, 22037, 21658, 21660, 21662/ 2014, C/25032/2013, C/20647, 21277, 21281, 21560, 22087, 22175, 23340, 23627, 20941, 75928/2014, C/75258, 75544-75546, 75577, 75896-75897, 75899-75901, 75927, 75990-75991, 75895, 75998, 76065, 76016, 76103, 76108-76114, 76134, 76066, 76007, 76143-76144, 76228, 76302, 76305, 76651 & 75805/2016 ORDER [Order per : Justice Dr. Satish Chandra, President]. - All the references have arisen from the conflicting orders passed by different Benches of CESTAT. 2. Briefly, the facts are that all the appellants-assessees, during the relevant period were importing coal from different countries, especially from Indonesia classifying such goods under chapter sub-headin....