2023 (12) TMI 614

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..... uty Commissioner for the Appellant/Revenue Smt. Shobhana Krishnan, Advocate for the Respondent ORDER Heard Shri M. Ambe, Ld. Deputy Commissioner for the Revenue and Smt. Shobhana Krishnan, Ld. Advocate for the respondent. Both sides agree that the issue pertains to classification of coal, which is pending before the Hon'ble Apex Court. 2. We find that the Larger Bench of the CESTAT in a batch .....

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..... emanded the matter back to the adjudicating authority for de novo consideration basing upon the outcome of the above case before the Hon'ble Apex Court. 4. In view of the above, we find that no purpose would be served in holding these appeals since most of the other appeals have been remanded to the file of the original authority and hence, this matter is also remanded to the adjudicating authori .....

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