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TMI Blog2018 (3) TMI 421X X X X Extracts X X X X X X X X Extracts X X X X ..... up for consideration by the Larger Bench - The department has not filed any appeal against the above Larger Bench decision. The appeals require to be remanded to the adjudicating authority for denovo consideration - appeal allowed by way of remand. - C/40694/2014, C/40860-61/2014, C/41350/2014, C/41722-23/2014, C/42187/2014, C/42559-60/2014, C/42631/2014, C/42640/2014, C/42678-79/2014, C/40045-46/2015, C/40182-83/2015, C/40183/2015, C/40339-40/2015, C/40598-99/2015, C/40604/2015 And - A/43295-43328/2017 - Dated:- 20-12-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) C/40615-16/2015, C/40929/2015, C/40173/2016, C/40174/2016, C/41206/2016, C/41455/2016, C/42218-19/2016, C/42341-42 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision, CESTAT, Hyderabad vide Final Order No.A/31081 to 31177/2017 dated 14.7.2017 has remanded the said appeals to the adjudicating authorities for denovo adjudication awaiting the outcome of the decision in the appeal pending before the Hon ble Apex Court. Similar view was taken by the CESTAT, Ahmedabad vide Final Order No.A/11019 to 11105/2017 dated 19.5.2017 thereby disposing a batch of more than 180 appeals. That in the present appeals the decision of the Larger Bench would apply. 4. We have heard both sides. 5. The issue in dispute in all these appeals is with regard to classification of coal imported by the appellant/assessee. During the relevant period, the appellants were importing coal from different countries, especially ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered as Bituminous coal and duty was attracted @ 5% was challenged by M/s. Maruti Ispat and Energy Pvt. Ltd. Others before the Hon ble Supreme Court in Civil Appeal Nos.28937/2014 and 9725/2014. During the course of argument, it was informed that the matter is subjudice before the Hon ble Supreme Court. 6. In view of the above, 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. 7. The department has not filed any appeal against the above Larger Bench decision. Pursuant to the Larger Bench, which has given liberty to the appellants to await the outcome of the Hon ble Apex Court s decision, various B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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