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2017 (7) TMI 378 - AT - CustomsClassification of the coal imported - whether it was bituminous coal or steam coal? - Held that: - On this very issue co-ordinate Benches of the CESTAT had taken divergent views which led to the matter being referred to a Larger Bench of the Tribunal - the matters are remanded back to the adjudicating authority to reconsider the issue afresh after following the principles of natural justice - appeal allowed by way of remand.
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