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TMI Blog2018 (3) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... during the intervening period i.e. after the present order is passed and till the final verdict of Hon'ble Supreme Court delivered. In the interest of justice 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/10162,10165,10280,10502,10768,10882,11211,11270/2015 C/10162/2015-DB, C/10280/2015-DB, C/10502/2015-DB, C/10768/2015-DB, C/10882/2015-DB, C/11211/2015-DB, C/11270/2015-DB - Order No. A/10497-10504/2018 - Dated:- 16-2-2018 - Dr. D. M. Misra, Hon ble Member (Judicial) And Mr. Raju, Hon ble Member (Technical) For the Appellant : Shri Amal Paresh Dave, Advocate For the Respondent : Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he other ancillary issues, assailing the impugned order, have been raised in the respective appeals and would remain undisposed. 3. The learned Advocate further 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 learned AR Shri Amit Mishra 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same in the light of the observations of Larger Bench in its order dt.16.01.2017. For better appreciation, the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017 were noticed. Taking suo moto cognizance of the same following amendment to that order is made to read as 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants also cannot have the right to claim refund during the same period, if any, accrues to them. Therefore, in 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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