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2017 (6) TMI 659 - AT - CustomsClassification of Steam Coal and Bituminous Coal - case of Revenue is that since the Larger Bench has issued specific direction for disposal of the appeals, therefore, the present appeals be decided in the light of the observations recorded by the Larger Bench in the Order dt.16.01.2017 as the said judgment is binding on this Tribunal - Held that: - it is clear that the registry was directed to place the appeals before the respective benches for appropriate order and disposal of the appeals in the light of the direction/observation made in the order of the Larger Bench. The direction/observation of the Larger Bench could be located at Para 6 of the order, wherein liberty is granted to all the assesses to come again before this Tribunal after receiving the final verdict from the Apex Court within prescribed time, if advised so - the present appeals are disposed of with liberty to the appellants to approach this Tribunal after final verdict on the issue of classification of Steam Coal and Bituminous Coal from the Hon'ble Apex Court - appeal allowed by way of remand.
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