2018 (3) TMI 719

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....manian, AC (AR) - for the Respondent ORDER Per: Bench The above miscellaneous applications has been filed by the appellant seeking early hearing of the appeal as the issue is classification of coal and has been decided by the Tribunal. 2. After hearing both sides, we allow the early hearing application and take up the appeal itself for final hearing, as the issue stands settled by the Tribunal....

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....nch 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 note of the fact that the decision rendered by the Bangalore Bench in the case of M/s. Maruti Ispat and Ener....

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....ter is subjudice before the Hon'ble Supreme Court. 6. In view of the above, liberty is granted to the applicants/ assessees to come again before this Tribunal after having the final verdict from the Apex Court, within the prescribed time, if advised so." 6. The department has not filed any appeal against the above Larger Bench decision. Pursuant to the Larger Bench, which has given liberty to th....