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TMI Blog2017 (6) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... er(AR) - For the Respondent ORDER The appeal and the stay application are against the Order-in-Original No.12/2013 dt. 23/12/2013 passed by the Commissioner of Customs, Mangalore. The appellant imported coal and classified the goods imported under CTH 27011920 claiming the same as "Steam Coal" and paid the additional duty leviable under Section 3 of the Customs Tariff Act @ 1% claiming the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed under Section 112(a) of the Customs Act. The impugned order has been challenged in the present appeal. 2. With this background, we have heard Shri M. Padmanabhan, authorised representative for the appellant and Shri Pakshi Rajan, Asst. Commissioner(AR) for the Revenue. 3. The case has been listed today for hearing of the stay application. However, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted pre-deposit condition. The same was challenged by the Department before the Hon'ble High Court who declined to intervene in the matter and the matter was restored to CESTAT with a direction to dispose of the reference applications expeditiously. 5. On the other hand, against the decision of the Bangalore Bench, where the coal was considered as 'Bituminous coal' and du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... priate order and dispose of the appeals in the light of the directions made in the order of the Larger Bench. With the aforesaid liberty, all the reference applications are disposed of. 4. By following the decision of the Larger Bench, we decide that in the matter before us, liberty is granted to the appellant to come again before this Tribunal after having the fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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