2025 (3) TMI 276

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.... the delay in filing the appeals before the Tribunal. The applications for condonation of delay are allowed. 2. The Revenue has also filed an application for staying the operation of Order-in-Appeal No.Kol/Cus/Port/AA/40/2019 dated 14.01.2019 passed by Commissioner of Customs (Appeals), Kolkata. 3. Prima-facie, on-going through the impugned order, we find that the order of the ld. Commissioner (Appeals) is not, ex-facie, illegal or without jurisdiction. The Revenue's Stay Petition being filed in a routine and mechanical manner and devoid of merit, is rejected. 4. At this stage, the ld.Counsel for the respondent, submits that on identical issue in the appellant's own case, the issue has been settled by this Bench in 2018, 2019 & 2023. 5.....

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...., wherein the Tribunal has held as under : "5. After hearing both the parties and on perusal of the case record, it appears that the respondent has imported gas calcined anthracite coal and electrically calcined anthracite coal and claimed classification under CTH 2701 11 00 attracting BCD @ 5% and CVD @ 6%. However, the Department re-classified the said goods under CTH 3824 90 90 wherein BCD @ 7.5% and CVD @ 12% is levied. The respondent thereafter, filed an appeal before the Commissioner of Customs (Appeal) wherein it has been held vide Order-in-Appeal No. F. Nos. S5-903, 1077-1080/CUS (APPG)/KOL (PORT)/2016 that electrically calcined anthracite coal and gas calcined anthracite coal are classifiable under CTH 2701 11 00 and does not me....