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2023 (12) TMI 614 - AT - CustomsClassification of coal - HELD THAT:- The Larger Bench of the CESTAT in a batch of appeals in the case of TAMIL NADU GENERATION & DISTRIBUTION CORPN. LTD. VERSUS C.C., TUTICORIN [2017 (8) TMI 765 - CESTAT CHENNAI] wherein an identical issue was involved, vide common Order dated 16.01.2017 had remanded the matter to the file of the adjudicating authority to await the decision of the Hon’ble Apex Court in the case of M/S. MARUTI ISPAT AND ENERGY PVT LTD VERSUS THE COMMISSIONER OF CUSTOMS CENTRAL EXCISE AND SERVICE TAX [2017 (11) TMI 1629 - SUPREME COURT]. Thus, no purpose would be served in holding these appeals since most of the other appeals have been remanded to the file of the original authority and hence, this matter is also remanded to the adjudicating authority to await the decision of the Hon’ble Apex Court. The appeals are disposed of by way of remand.
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