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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 ..... he final verdict of Hon'ble Supreme Court delivered. Similarly, the appellants also cannot have the right to claim refund during the same period, if any, accrues to them - the status quo should be maintained i.e. no recovery nor any refund of the amounts involved in these appeals would be processed during this period - appeal disposed off. - Appeal No.C/12616,12686,12685/2014-DB, Appeal No.C/13526, 13528/2014-DB, Appeal No.C/13889,13959,13960/2014-DB - Final Order No. A / 10316-10323 /2018 - Dated:- 14-2-2018 - Dr. D. M. Misra, Member ( Judicial ) And Mr. Raju, Member ( Technical ) For the Appellant: Mr. Aditya Tripathi, R.R. Dave (Advocate/Cons.) For the Respondent: Mr. S.N. Gohil (A.R.) ORDER Per: Dr. D.M. Misra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been raised in the respective appeals and would remain undisposed. 3. The learned Advocate referring to the judgment of Hon'ble Allahabad High Court in the case of Xerox India Ltd Vs CCE Meerut-2017 (349) ELT 532 (All.), submitted that mere pendency of the appeal before the Apex Court cannot be the ground for not deciding the issue by this Tribunal. 4. The Ld. AR for the Revenue submitted that since the Larger Bench has issued specific direction for disposal of the appeals, therefore, the present appeals be decided in the light of the observations recorded by the Larger Bench in the Order dt.16.01.2017 as the said judgment is binding on this Tribunal. It is his contention that the judgment of Larger Bench was dictated in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Larger Bench dt.16.01.2017 is reproduced below:- All the references have arisen from the conflicting orders passed by different benches of CESTAT. 2. Briefly, the facts are that all the appellants-assesses, during the relevant period were importing coal from different countries, especially from Indonesia classifying such goods under chapter sub-headig 27011920. The coal so imported were claimed to be steam coal which never attracted any duty during the material period. In other words, it attracted NIL rate of duty. But other coal i.e. Bituminous coal falling under chaper sub-heading 27011200 attracted 5% duty as per Notification No.12/2012-Cus, dt.17.03.2012. But, the said notification was amended from time to time. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under and this shall form an integral part of the said order to be read in conjunction thereto: (1) Interim Order No.4 to 96/2017 dt.16.01.2017 shall be read as Final Order. The same shall be renumbered accordingly. (2) After Para 6 of the above order, following orders shall appear (inserted) as Para 7 thereunder: 7. All the intervention applications are disposed with the direction given in Para 6 of this order as stated herein before. (3) After Para 7, Para 8 will appear (inserted) as under: 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 Larger Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the interest of justice, we are of the view that the status quo should be maintained i.e. no recovery nor any refund of the amounts involved in these appeals would be processed during this period. Further, we do not see substance in the apprehension of the learned Advocates for the respective Appellants, that with the judgment on the issue of classification by the Supreme Court, all other ancillary issues would remain undecided by this Tribunal. Needless to mention that even though the major issue involved is classification of steam coal and bituminous coal, if any ancillary issues are raised, the same also would be addressed after the verdict of the Hon ble Supreme Court on the main issue. Both sides are at liberty to approach this Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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