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2017 (12) TMI 39 - AT - CustomsClassification of coal imported by the appellant/assessee - classified as steam coal falling under CTH 2701 1290 or as bituminous coal falling under CTH 2701 1200? - Held that: - taking note of the fact that the decision rendered by the Bangalore Bench in the case of M/s. Maruti Ispat and Energy Pvt. Ltd. [2014 (10) TMI 944 - SUPREME COURT OF INDIA] was appealed before the Hon'ble Apex Court, vide Civil Appeal Nos.28937/2014 and 9725/2014, the Larger Bench directed that the matter being subjudice before the Hon'ble Apex Court, the assessees were granted opportunity to come again before the Tribunal after the verdict from the Hon'ble Apex Court - the present appeal will also require to be remanded to the adjudicating authority for denovo consideration, basing upon the outcome of the decision of the Hon'ble Apex Court in Maruti Ispat and Energy Pvt. Ltd., as laid down by the Larger Bench of the Tribunal - appeal allowed by way of remand.
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