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TMI Blog2015 (12) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... exceeding 5833 Kcl/kg and the volatile matter content exceeded 15% and the goods merited classification as "bituminous coal" as defined in sub heading note 2 to Chapter 27. Further, this Tribunal also took into account the final order of this Tribunal in the case of Coastal Energy Pvt. Ltd., & Others vide order dated 20/06/2014 wherein it was held that the coal imported having volatile matter con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 - P R Chandrasekharan, Member (T) and Ramesh Nair, Member (J) For the Appellant : Mr C Manickum, Adv. For the Respondent: Mr V K Singh, Spl, Counsel ORDER Per: P R Chandrasekharan: The application for modification of stay has been made against order No. S/1241/14/CSTB/C-I dazted 18/11/2014 passed by this Tribunal wherein the applicants, Millenium Steel (I) Pvt. Ltd., w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration by the Larger Bench and waived the pre-deposit of duty along with interest and penalty till the disposal of the appeal by the Larger Bench. It is also submitted that subsequent to this, in two other cases, namely, Elite Natural Products, NSL Sugars Ltd. Guntur and JSW Energy Ltd., Circuit Bench at Hyderabad has granted stay on an identical matter and therefore, it is pleaded that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al/kg would merit classification as bituminous coal . Subsequent orders of the Tribunal either by the Madras Bench or by the Circuit Bench at Hyderabad are only interim orders, whereas the decision relied upon by this Tribunal while passing the stay order is based on a final order passed by the Bangalore Bench on the matter. It is a settled position of law that interim orders passed by the co-ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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