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TMI Blog2018 (3) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... Larger Bench and vide order dated 16.1.2017, the issue was taken up for consideration by the Larger Bench - taking note of the fact that the decision rendered by the Bangalore Bench in the case of M/s. Maruti Ispat and Energy Pvt. Ltd. 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 department has not filed any appeal against the 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, var ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification No.12/2012-Cus. dated 17.3.2012. 5. Regarding the issue of classification of coal, different Benches of CESTAT rendered conflicting decisions. The Chennai Bench as well as Ahmedabad Bench held that coal imported would fall under steam coal attracting nil rate of duty. It was also followed by the Mumbai Bench. On the other hand, the Bangalore Bench of CESTAT held that the coal imported would be bituminous coal attracting duty @ 5%. Thus, in view of the conflicting decisions, the matter was referred to the Larger Bench and vide order dated 16.1.2017, the issue was taken up for consideration by the Larger Bench. On such date, taking note of the fact that the decision rendered by the Bangalore Bench in the case of M/s. Maruti Ispat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded the matter directing the adjudicating authorities to conduct denovo proceedings after the outcome of the decision of the Hon ble Apex Court. 7. In view of the above background of the issue, we are of the considered opinion that the appeal requires to be remanded to the adjudicating authority for denovo consideration basing upon the outcome of the decision of the Hon ble Apex Court in Maruti Ispat and Energy Pvt. Ltd., as laid down by the Larger Bench of the Tribunal. Thus, applying the Larger Bench decision, we set aside the impugned order and remand the matter to the adjudicating authority with the above direction. The early hearing application is disposed of accordingly. (Operative portion of the order was pronounced in open co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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