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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 ..... 328/2017 X X X X Extracts X X X X X X X X Extracts X X X X ..... cates and Shri R.R. Padamanabhan, Consultant submitted that at the time of hearing the reference before the Larger Bench, it was brought to the notice of the Bench that the issue is subjudice before the Hon'ble Apex Court in the case of Maruti Ispat and Energy Pvt. Ltd. vide Civil Appeal Nos.28937/2014 and 9725/2014. Pursuant to such observation, the appellants were granted time to come again befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng coal from different countries, especially from Indonesia 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. 6. Regarding the issue of classification of coal, different Benches of CESTAT rendered conflicting decisions. The C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssees 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 Bangalore Bench, where the coal was considered as 'Bituminous coal' and duty was attracted @ 5% was ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the Larger Bench decision, as stated supra. The CESTAT, Hyderabad has remanded the matter directing the adjudicating authorities to conduct denovo proceedings after the outcome of the decision of the Hon'ble Apex Court. 8. In view of the above background of the issue, we are of the considered opinion that the appeals require to be remanded to the adjudicating authority for denovo consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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