2025 (11) TMI 712

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....ls have been filed by the assessee challenging the common Final Order Nos. 20227-20230/2025 dated 28.02.2025, passed by the Customs, Excise and Service Tax Appellate Tribunal, Bengaluru (hereinafter referred to as 'CESTAT'). 2. The appellants in all these appeals have raised the following common substantial questions of law for consideration: "(i) Whether the Tribunal while deciding the eligibility of imported Metallurgical Coke Breeze classified under Custom Tariff Heading 2704 00 of the Customs Tariff Act, 1975, for exemption from Basic Customs Duty in terms of Notification No. 12/2012 Cus dated 17.3.2012 (Sl No 125) has complied with the orders and directions of the Hon Supreme Court vide Order dated 18.10.2024 in Civil Appea....

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....subject matter of an appeal before the Hon'ble Supreme Court. It is submitted that by order dated 18.10.2024, the Hon'ble Supreme Court kept all questions open to be considered in any other appropriate case. In that view, learned counsel contended that the CESTAT committed an error in following its earlier order in the case of M/s Jindal Steel and Power Limited (supra). Further, learned counsel fairly submitted that, although the dispute otherwise relates to the rate of duty and any appeal in that regard is to be filed before the Hon'ble Supreme Court under Section 130E(b) of the Act, the present appeal does not pertain to the rate of duty. Rather, it concerns the correctness of the CESTAT in relying on its earlier order. In this view, i....