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2017 (8) TMI 765

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..... CESTAT considered it as ‘Bituminous coal’ attracting duty to 5% - the matter is subjudice before the Hon’ble Supreme Court - liberty is granted to the applicants/assessees to come again before this Tribunal after having the final verdict from the Apex Court, within the prescribed time, if advised so. - C/41899-41918/2013 - Final Order Nos. 4-96/2017 - Dated:- 16-1-2017 - Dr. Satish Chandra, President, S/Shri D.N. Panda, Member (J) and Madhu Mohan Damodhar, Member (T) Shri N. Venkatraman, V.S. Nankani, Vikram Nankani and Dr. Samir Chakraborty, Sr. Advocates, R.R. Padmanabhan, Consultant, J. Shankarraman, R. Parthasarathy, Muthuvenkatraman, V.S. Manoj, M. Kannan, K.S. Venkatagiri, Karthik Sundaram, R.B. Pardesi, N.S. Patel, G. Nataraj .....

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..... 10461-10462, 10484, 10502, 10506, 10523, 10551, 10561, 10563, 10571, 10598, 10698, 10702, 10708-10709, 10741, 10768-10769, 10791-10792, 10794, 10812, 10832-10833, 10867, 10871-10873, 10880, 10882, 10892, 10901, 10935-10936, 11068, 11081, 11100, 11126, 11211, 11242, 11270, 11273-11274, 11278, 11283-11284, 11291-11293, 11317, 11319, 11338, 11340/ 2015, C/12418, 12202, 12132-12133, 11997, 12116, 11751, 11814, 12018, 12080-12081, 12189, 12416, 12488, 12618, 12721, 21829, 23648, 21767-21768, 21497, 21746, 22734, 21529, 22059, 23544, 23530, 20142, 20085, 23222, 21698, 23272, 22350, 21849, 23493, 22145, 21863-21864, 23486, 23485, 21394, 22422, 22001, 21545, 23182, 23829, 22317, 21828, 21985, 22136, 22614, 21770, 23400, 23375, 20914, 20916, 20589, .....

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..... nd, 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 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 duty was attracted @ 5% was challenged by M/s. Maruti Ispat and Energy Pvt. Ltd. Others before Hon ble Supreme Court in Civil Appeal Nos. 28937/2014 and 9725/2014. During the course of arguments, it was informed that the matter is subju .....

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