2018 (3) TMI 421

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.... Shri R.R. Padmanabhan, Consultant - for the Appellant Shri A. Cletus, ADC (AR) - for the Respondent Per Bench The above appeals filed by the appellants came up for hearing as per the published list. After hearing both sides, in view of the Larger Bench decision of the Tribunal on the issue under consideration in all these appeals, it was deemed fit to take up the appeals itself for disposal along with these appeals. 2. On behalf of the Department, ld. Commissioner Shri A. Cletus submitted that the Larger Bench vide interim order dated 16.1.2017 had disposed the reference made to the Larger Bench of the Tribunal directing the appellants to come again before the Tribunal after the final verdict of the Hon'ble Apex Court in the....

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....il 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 Bangalore Bench of CESTAT held that the coal imported would be bituminous coal attracting duty @ 5%. Thus, in view of the conflicting decisions, the matter was referred to the Larger Bench and vide order dated 16.1.2017, the issue was taken up for consideration by the Larger Bench. On such date, taking....