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2014 (7) TMI 920

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..... waran ORDER By consent the main writ petitions are taken up for final disposal. 2. The petitioners are manufacturers of paper and paper boards. It is stated that for manufacturing purpose, the petitioners imported "steaming non-coking coal" for being used for generation of steam, both for manufacturing process and for generation of power for captive consumption within their unit. According to .....

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..... 4. However, the second respondent issued the Order-in-Original No.02/2014, dated 28.01.2014, and confirmed the demand, classifying the imported coal as 'bituminous coal' and denied the benefit of Notification No.12/2012-CUS, dated 17.3.2012 and also ordered for confiscation of the imported coal. The second respondent has also imposed a penalty of Rs. 1,00,000/-. 5. As against the said o .....

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..... tion by the CESTAT. 7. In view of the above admitted facts, I am of the view that that when stay application is pending before the CESTAT, the second respondent should not resort to any coercive action for collection of any amount, till the stay application is disposed of by the CESTAT. Therefore, the writ petitions are disposed of directing the the second respondent not to take any coercive step .....

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