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2014 (10) TMI 674 - AT - CustomsClassification of goods - Bituminous Coal or Steam Coal - benefit of lower rate of duty - benefit of concessional rate of duty under Notification No. 12/2012 - Held that:- Following decision of M/s COASTAL ENERGY PVT LTD AND OTHERS Versus COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX [2014 (8) TMI 246 - CESTAT BANGALORE] demand confirmed - Accordingly the impugned order is upheld as far as demand for customs duty and interest thereon if any. Penalty and redemption fine are set aside - Decided partly in favour of assessee.
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