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2014 (6) TMI 908 - AT - CustomsClassification of coal - Classification under CTH 2701 1920 or under CTH 2701 12 00 - Steam coal or bituminous coal - Held that:- Since the very same issue has already come up before the Tribunal and this Tribunal [2014 (8) TMI 246 - CESTAT BANGALORE] in the case of Coastal Energy Pvt Ltd and Others, upheld the demand for differential duty, we consider that it would be appropriate to decide this appeal also finally. Accordingly the requirement of pre-deposit is dispensed with and appeal itself is disposed of by confirming the demand for differential duty with interest - However, penalty is set aside - Decided partly in favour of assessee.
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