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2014 (9) TMI 1051 - AT - CustomsClassification - Steam Coal imported - Demand of duty along with interest - Appellant agrees that issue is no longer res integra - Held that:- in view of the earlier decision of this Tribunal in the case of M/s. Coastal Energy Pvt. Ltd. & others Vs Commissioner of Customs, Central Excise and Service tax [2014 (8) TMI 246 - CESTAT BANGALORE], the demand of duty and interest payable thereon are upheld within the normal period. If there is any demand for extended period, the demand for extended period is not upheld. Penalty and fine, if any, imposed are set aside.
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