2018 (7) TMI 348

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....7 & C/40692 & 40693/2014, C/Misc./40459 & 40460/2017 & C/41239 & 41235/2014, C/Misc./40455 & 40456/2017 and C/41240 & 41234/2014, C/Misc./40457 & 40458/2017 and C/41354 & 41355/2014 Ms. Sulekha Beevi C.S., Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Appearance for the Appellant - Advocates Shri M.N, Bharathi, S. Bharkavi and V.S. Manoj Appearance for the Respondent - Shri K. Veerabhadra Reddy, JC (AR) for the Respondent ORDER The above miscellaneous applications filed by the department 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 f....

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....'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 before the Tribunal after having final verdict from the Hon'ble Apex Court. Applying the Larger Bench decision, CESTAT, Hyderabad vide Final Order No. A/31081 to 31177/2017 dated 14.7.2017 has remanded the said appeals to the adjudicating authorities for denovo adjudication awaiting the outcome of the decision in the appeal pending before the Hon'ble Apex Court. Similar view was taken by the CESTAT, Ahmedabad vide Final Order No. A/ 11019 to 11105/2017 dated 19.5.2017 thereby disposing a batch of more than 180 appeals. That in the present ap....

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....ns. The channai 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 note of the fact that the decision rendered by the Bangalore Bench in the case of M/s. Maruti Ispat and Energy Pvt. Ltd. was appealed before the Hon'ble Apex Court, vide Civil Appeal Nos. 28937/2014 and 9725/2014, the Larger Bench directed that th....