9911796707
TMI Blog2014 (8) TMI 999X X X X Extracts X X X X X X X X Extracts X X X X ..... on the basis of decision in the case of Costal Energy Pvt. Ltd. (2014 (8) TMI 246 - CESTAT BANGALORE), they can file an appeal, we consider that the matter should be finally decided by this Tribunal even though only stay applications are listed. Even though the learned counsel had initially submitted that only stay may be decided subsequently, he agreed that a final order can be passed. - reclass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eam coal (as declared) imported by the appellants. In all the three cases, issue involved is same. Therefore all the appeals are taken together and a common order is being passed. 2. At the outset, the learned counsel was informed that this Tribunal has already decided the issue of classification finally in the case of Coastal Energy Pvt. Ltd. [Final Order No. 20998-21002/2014, dated 20-6-2014] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exemption is not based on trade parlance. Before going to the exemption notification, the classification of the goods have to be made and this aspect has already been dealt with in our decision. 4. The next submission was that if a decision is taken that the coal imported by the appellant has to be treated as bituminous coal, the entry related to steam coal in the tariff become redundant. We f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... affect the traders adversely. 6. Another submission was that it is a revenue neutral situation since the traders can pass on the benefit of additional duty of customs to the manufacturers and therefore there was no need for collecting the duty. On this issue also, we have already taken a view that demand for extended period cannot be sustained and in the case of demand for normal period, the qu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minous coal and consequently duty demand within the normal period is upheld and appellants are required to pay the duty or balance of duty, if not paid, with interest. As held in the case of Coastal Energy Pvt. Ltd. (supra), the confiscation of the goods, fine in lieu of confiscation of goods, if any, imposed and penalty, if any, imposed are set aside. All the appeals are disposed of in above term ..... X X X X Extracts X X X X X X X X Extracts X X X X
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