2017 (12) TMI 39

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.... [Order Per: Madhu Mohan Damodhar.] The appeal arises out of order-in-original No.VIZ-CUSTM-000-COM-025-13-14 dated 28/02/2014. 2. Heard learned AR. for the Revenue. None appeared on behalf of the Appellant. 3. The issue in dispute in this appeal is with regard to classification of coal imported by the appellant/assessee. During the relevant period, the appellant was importing coal from differe....

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....n by the Larger Bench. On such date, taking note of the fact that the decision rendered by the Bangalore Bench in the case of M/s. Maruti Ispat and Energy Pvt. Ltd. was appealed before the Hon'ble Apex Court, vide Civil Appeal Nos.28937/2014 and 9725/2014, the Larger Bench directed that the matter being subjudice before the Hon'ble Apex Court, the assessees were granted opportunity to come....

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....escribed time, if advised so." 5. The department has not filed any appeal against the above Larger Bench decision. Pursuant to the Larger Bench, which has given liberty to the appellants to await the outcome of the Hon'ble Apex Court's decision, various Benches of the Tribunal, like CESTAT, Hyderabad, CESTAT, Ahmedabad etc have disposed the appeals applying the Larger Bench decision, as s....