2017 (2) TMI 1369

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.... TECHNICAL MEMBER Shri S.C. Mohanty, Advocate for the Appellant. Shri Nagaraj Naik, Deputy Commissioner (AR) for the Respondent. [Order per: JUSTICE (DR.) SATISH CHANDRA] The present appeal is filed against Order-in-Appeal dt. 28/02/2014. Heard the learned counsel Shri S.C. Mohanty for the appellant and learned AR Shir Nagaraj Naik for the Revenue. 2. Briefly, the facts are that the....

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....ification No.12/2012-Cus dt. 17/03/2012. So the duty was demanded by the lower authorities. Aggrieved, the appellant has filed the present appeal. 4. It may be mentioned that regarding classification of the coal, different Benches of CESTAT have taken different views at the instance of the parties. The Chennai and Ahmedabad Benches prima facie considered these are the Steam Coal attracting no d....