2023 (12) TMI 614

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....ty Commissioner for the Appellant/Revenue Smt. Shobhana Krishnan, Advocate for the Respondent ORDER Heard Shri M. Ambe, Ld. Deputy Commissioner for the Revenue and Smt. Shobhana Krishnan, Ld. Advocate for the respondent. Both sides agree that the issue pertains to classification of coal, which is pending before the Hon'ble Apex Court. 2. We find that the Larger Bench of the CESTAT in a batch o....