2018 (3) TMI 421

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....28/2017<br>Customs<br>Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) C/40615-16/2015, C/40929/2015, C/40173/2016, C/40174/2016, C/41206/2016, C/41455/2016, C/42218-19/2016, C/42341-42/2016, C/40297/2017 Shri S. Venkatachalam, Advocate, Ms. Swarupa, Advocate, Shri R.R. Padmanabhan, Consultant - for the Appellant Shri A. Cletus, ADC (AR) - for the Resp....

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....ates and Shri R.R. Padamanabhan, Consultant 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 appellants were granted time to come again befor....

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....g 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 Ch....

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....sees were granted opportunity to come again before the Tribunal after the verdict from the Hon'ble Apex Court. The reference applications were disposed in the above manner. The relevant portion of the Larger Bench decision is reproduced under:- "5. On the other hand, against the decision of the Bangalore Bench, where the coal was considered as 'Bituminous coal' and duty was attracted @ 5% was cha....