2018 (5) TMI 1072

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....e Respondent : Mr Ankit Shah (6371) COMMON ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Learned counsel for the appellant submitted that the appellant companies of Tax Appeals No.782 and 783 of 2017 have gone in liquidation. He is allowed to amend the cause title accordingly. He stated that the Official Liquidator of the companies has authorized him to pursue these appeals on beha....

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....his stage, it is worth mentioning that approximately 350 appeals on the said issue filed before different benches and large number of the same are before this bench. Since the final disposal of the appeals rests on the judgment of the Hon'ble Apex Court on the classification issue of Steam Coal and Bituminous Coal, therefore, we are not in agreement with the argument of the learned Special Cou....

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....s to mention that even though the major issue involved is classification of steam coal and bituminous coal, if any ancillary issues are raised, the same also would be addressed after the verdict of the Hon'ble Supreme Court on the main issue. Both sides are at liberty to approach this Tribunal after the verdict of the Hon'ble Apex Court. Appeals disposed of as above. All connected misce....