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MILLENIUM STEEL (I) PVT LTD Versus COMMISSIONER OF CENTRAL EXCISE, GOA

2015 (12) TMI 166 - CESTAT MUMBAI

Modification of stay order - Waiver of pre deposit - Classification of goods - Classification under CTH 27011200 or under CTH 27011920 - Bituminous coal or steam coal - Held that:- as per the investigation conducted by the Customs Department, the gross calorific value was found to be exceeding 5833 Kcl/kg and the volatile matter content exceeded 15% and the goods merited classification as "bituminous coal" as defined in sub heading note 2 to Chapter 27. Further, this Tribunal also took into acco .....

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y order is based on a final order passed by the Bangalore Bench on the matter. It is a settled position of law that interim orders passed by the co-ordinate benches do not have any binding value. Further, interim order relied upon is subsequent to the passing of the order by this bench in the appellant's case and therefore, they cannot be said to have any precedential value. - No merit in modification application. - Appeal No. C/87446/14 - ORDER NO.M/1262/15/CB - Dated:- 10-3-2015 - P R Chandras .....

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issue in the said order related to classification of coal imported by the appellants, that is whether they are "bituminous coal" falling under CTH 27011200 as claimed by the department of "steam coal" falling under CTH 27011920 as claimed by the appellants. In the modification application it has been submitted that subsequent to passing of the impugned stay order, an identical matter came up before the co-ordinate bench of the Tribunal at Chennai in the case of Tamil Nadu Ge .....

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ad has granted stay on an identical matter and therefore, it is pleaded that the impugned orders be modified and the direction to pre-deposit the amount be withdrawn and complete waiver from pre-deposit be granted. 2. When the interim order dated 18/11/2014 was passed by this Tribunal, we had observed that as per the investigation conducted by the Customs Department, the gross calorific value was found to be exceeding 5833 Kcl/kg and the volatile matter content exceeded 15% and the goods merited .....

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