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TMI Blog2017 (12) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... he case of M/s. Maruti Ispat and Energy Pvt. Ltd. [2014 (10) TMI 944 - SUPREME COURT OF INDIA] was appealed before the Hon'ble Apex Court, vide Civil Appeal Nos.28937/2014 and 9725/2014, the Larger Bench directed that the matter being subjudice before the Hon'ble Apex Court, the assessees were granted opportunity to come again before the Tribunal after the verdict from the Hon'ble Apex Court - the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication of coal imported by the appellant/assessee. During the relevant period, the appellant was importing coal from different countries, classifying as steam coal falling under CTH 2701 1290. The steam coal attracted nil rate of duty whereas the bituminous coal falling under CTH 2701 1200 attracted 5% duty as per Notification No.12/2012-Cus. Dated 17.3.2012. 4. Regarding the issue of classifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ench directed that the matter being subjudice before the Hon'ble Apex Court, the assessees were granted opportunity to come again before the Tribunal after the verdict from the Hon'ble Apex Court. The reference applications were disposed in the above manner. The relevant portion of the Larger Bench decision is reproduced under:- 5. On the other hand, against the decision of the Bangal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Benches of the Tribunal, like CESTAT, Hyderabad, CESTAT, Ahmedabad etc have disposed the appeals applying the Larger Bench decision, as stated supra and have remanded the matter directing the concerned adjudicating authorities to conduct denovo proceedings after the outcome of the decision of the Hon'ble Apex Court. 6. In view of the above developments, we are of the considered opinion that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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