2018 (2) TMI 243

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....sc./40573 & 40574/2017 & C/41108 & 41109/2014, C/Misc./40575 & 40576/2017 & C/41214 & 41215/2014, C/Misc./40577 - 40579/2017 & C/41243 and 41263 & 41264/2014, C/Misc./40580/2017 & C/41277/2014, C/Misc./40581/2017 & C/41307/2014, C/Misc./40582 & 40583/2017 & C/41319 & 41321/2014, C/Misc./40584 & 40585/2017 & C/41352 & 41353/2014, C/Misc./40586/2017 & C/41381/2014, C/Misc./40587 & 40588/2017 & C/41470 & 41474/2014, C/Misc./40589 & 40590/2017 & C/41475 & 41476/2014, C/Misc./40591/2017 & C/41510/2014, C/Misc./40592 & 40593/2017 & C/41539 & 41540/2014 Advocates S/Shri M. Karthikeyan, Padmanabhan, Raghavan Ramabhadran, M. Kannan, S. Karthik, Abraham Joseph, A.K. Jayaraj, A.N. Ilango, and Consultants S/Shri R. Parthasarathy, P.C. Anand, R. Bala....

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.... Ispat and Energy Pvt. Ltd. and therefore the appellants have to comply with the mandatory predeposit. 3. The ld. counsels appearing on behalf of the appellants S/Shri M. Karthikeyan, Padmanabhan, Raghavan Ramabhadran, M. Kannan, S. Karthik, Abraham Joseph, A.K. Jayaraj, A.N. Ilango, and Consultants S/Shri R. Parthasarathy, P.C. Anand, R. Balakumar, S. Prasanna, Namboodiri Biyce E.J. opposed the miscellaneous applications. They submitted that at the time of hearing the reference before the Larger Bench, it was brought to the notice of the Bench that the issue is subjudice before the Hon'ble Apex Court in the case of Maruti Ispat and Energy Pvt. Ltd. vide Civil Appeal Nos. 28937/2014 and 9725/2014. Pursuant to such observation, the appell....

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....e in all these appeals is with regard to classification of coal imported by the appellant/assessee. During the relevant period, the appellants were importing coal from different countries, especially from Indonesia classifying as steam coal falling under CTH 2701 1290. The steam coal attracted nil rate of duty whereas the bituminous coal falling under CTH 2701 1200 attracted 5% duty as per Notification No.12/2012-Cus. dated 17.3.2012. 6. Regarding the issue of classification of coal, different Benches of CESTAT rendered conflicting decisions. The Chennai Bench as well as Ahmedabad Bench held that coal imported would fall under steam coal attracting nil rate of duty. It was also followed by the Mumbai Bench. On the other hand, the Bangalo....