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TMI Blog2018 (2) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... ese appeals are taken up pursuant to the order of the Larger Bench dt.16.01.2017. The common major issue involved in all these appeals relates to classification of Steam Coal and Bituminous Coal. Confronted with conflicting views/opinions of different benches, this Tribunal vide order dt.07.09.2015 and subsequent Order dt.08.6.2016, referred the matter to the Larger Bench for resolving the issues. The reference in present appeals along with the appeals pending before different benches viz. Chennai, Mumbai, Hyderabad, Bangalore and Kolkata were taken up by the Larger Bench constituted at Chennai. After hearing all concerned, the Larger Bench passed Order dt.16.01.2017 and as per observation at Para 8 of the said order, the Registry at Ahmeda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vocates were present while the order was being dictated. The orders have been placed on CESTAT website for a long period and there cannot be any grievance for non-receipt of the certified copy of the Larger Bench order as no request by the respective Advocates/Appellants has been made after the Larger Bench order was pronounced and placed on CESTAT website. The Ld. AR read out the order of the Larger Bench dt.16.01.2017 and submitted that after the appeals are disposed of, the Revenue would be free to recover the outstanding amount in each case. He submits that more than 350 cases are pending before different Benches of Tribunal in India and Revenue locked up in these appeals is running to several crores of rupees. Therefore, the Revenue sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification of the coal, different benches of CESTAT have taken different views 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 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lear that the registry was directed to place the appeals before the respective benches for appropriate order and disposal of the appeals in the light of the direction/observation made in the order of the Larger Bench. The direction/observation of the Larger Bench could be located at Para 6 of the order, wherein liberty is granted to all the assesses to come again before this Tribunal after receiving the final verdict from the Apex Court within prescribed time, if advised so. Thus, the present appeals are disposed of with liberty to the appellants to approach this Tribunal after final verdict on the issue of classification of Steam Coal and Bituminous Coal from the Hon'ble Apex Court. 7. At this stage, it is worth mentioning that approx ..... X X X X Extracts X X X X X X X X Extracts X X X X
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