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2023 (12) TMI 614 - AT - CustomsClassification of coal - HELD THAT - The Larger Bench of the CESTAT in a batch of appeals in the case of TAMIL NADU GENERATION DISTRIBUTION CORPN. LTD. VERSUS C.C., TUTICORIN 2017 (8) TMI 765 - CESTAT CHENNAI wherein an identical issue was involved, vide common Order dated 16.01.2017 had remanded the matter to the file of the adjudicating authority to await the decision of the Hon ble Apex Court in the case of M/S. MARUTI ISPAT AND ENERGY PVT LTD VERSUS THE COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX 2017 (11) TMI 1629 - SUPREME COURT . Thus, no purpose would be served in holding these appeals since most of the other appeals have been remanded to the file of the original authority and hence, this matter is also remanded to the adjudicating authority to await the decision of the Hon ble Apex Court. The appeals are disposed of by way of remand.
Issues involved: Classification of coal pending before Hon'ble Apex Court.
The Appellate Tribunal CESTAT Chennai, comprising Mr. P. Dinesha, Member (Judicial) and Mr. M. Ajit Kumar, Member (Technical), heard the case where Shri M. Ambe represented the Appellant/Revenue and Smt. Shobhana Krishnan represented the Respondent. Both parties acknowledged that the issue at hand pertains to the classification of coal, which is currently pending before the Hon'ble Apex Court. The Tribunal noted that a Larger Bench of the CESTAT, in a previous case involving M/s. Tamil Nadu Generation & Distribution Corpn. Ltd., had remanded a similar issue back to the adjudicating authority to await the decision of the Hon'ble Apex Court in another case. Subsequently, in a batch of appeals involving M/s. TANGEDCO & ors., the Tribunal followed the decision of the Larger Bench and remanded the matter back to the adjudicating authority for reconsideration based on the outcome of the case before the Hon'ble Apex Court. Considering the previous remands and the ongoing nature of the issue before the Hon'ble Apex Court, the Tribunal concluded that it would not be beneficial to continue with the appeals. Therefore, the Tribunal decided to remand the matter to the adjudicating authority to await the decision of the Hon'ble Apex Court, similar to other cases that had been remanded previously. All arguments and contentions were left open, and the appeals were disposed of by way of remand. The order was pronounced in the open court on 13.12.2023.
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