TMI Blog2017 (6) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicants/assessees to come again before this Tribunal after having the final verdict from the Apex Court, within the prescribed time - appeal allowed. - C/21599/2014-DB - Final Order No. 20518/2017 - Dated:- 24-4-2017 - Shri S.S Garg, Judicial Member and Shri V. Padmanabhan, Technical Member Shri M. Padmanabhan, Authorised Representative - For the Appellant Shri Pakshi Rajan, As ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order ordered classification of the coal imported under 2701200 and denied the benefit of Notification No.12/2012-cus and demanded the differential duty of customs amounting to ₹ 1,61,08,449/-. There was also an order to pay interest under Section 28AA. The imported goods were ordered for confiscation under Section 111(m) of the Customs Act and a penalty of ₹ 32,20,000/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iews at the instance of the parties. The Chennai and Ahmedabad Benches prima facie considered these are the 'steam coal' attracting no duty. This was followed by Mumbai Bench. On the other hand, Bangalore Bench of the CESTAT considered it as 'Bituminous coal' attracting duty to 5%. 4. The CESTAT Chennai Bench has also exempted pre-deposit condition. The same was challenged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he prescribed time, if advised so. 7. All the intervention applications are disposed with the direction given in para-6 of this order as stated herein before. 8. Registry is directed to place all the appeals as appearing in the cause list before the respective Benches for appropriate order and dispose of the appeals in the light of the directions made in the order of the L ..... X X X X Extracts X X X X X X X X Extracts X X X X
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