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2015 (12) TMI 55 - AT - CustomsClassification of goods - Bituminous coal or Steam coal - Held that:- Since the entire amount of duty and interest has been paid and in the case of Coastal Energy Pvt. Ltd and others Vs CC Visakhapatnam vide [2014 (8) TMI 246 - CESTAT BANGALORE] we have already a take a view that only duty and interest within the normal period would be payable and demand for extended period, penalty and confiscation etc. are not sustainable, we consider that the matter can be remanded at this stage itself treating the amount deposited by the appellant as sufficient. Accordingly the matter is remanded to the original authority - Decided in favour of assessee.
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