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2017 (6) TMI 659

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..... #39;ble Apex Court - appeal allowed by way of remand. - C/12418/2014-DB, C/EH/10260/2015, C/ORS/10927/2015, C/ORS/10928/2015, C/11278/2015-DB - A/11019-11195/2017 - Dated:- 19-5-2017 - Hemani Chemiorganic Pvt Ltd, Indian Rayon, Srf Ltd, Ghcl Limited, Ultratech Cement Ltd, Tata Chemicals Ltd, Torrent Power Ltd, Trinetra Cement Ltd, Ruchi Soya Industries Ltd, Mohit Minerals Pvt Ltd, Cargil India Pvt Ltd, Ambuja Cement Ltd, Sanghi Industries Limited, Gujarat Ambuja Exports Limited,Acc Ltd, Ballarpur Industries Ltd, Binani Cement Limited, Coastal Gujarat Power Limited, Jaiprakash Associates Limited, M M T C Limited, Welspun Steel Limited, Jaypee Cement Corporation Ltd, Bajaj Energy Pvt Ltd, Colourtex Industries Ltd, P E C Ltd, Haryana Power Generation Corporation Ltd, Bombay Rayon Fashion Ltd, Raibow Papers Ltd, Surya Exim Limited, Adani Enterprises Ltd, Birla Corporation Limited, Mahavir Mulritrade Pvt Ltd, Agarwal Coal Corporation Pvt Ltd, Shah Coal Pvt Ltd, Gujarat Sidhee Cement Limited, Saurashtra Cement Limited, Gujarat Narmada Valley Fertilizers Chemicals Limited, Jhajjar Power Ltd, Agarwal Coal Corporation Pvt Ltd, Shreeyam Power Steel Industries Ltd, Emmsons Internatio .....

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..... Ramji Board Paper Mill Pvt Ltd, Gujarat Narmada Valley Fertilizers Chemicals Limited, Colourtex Industries Limited, Cadila Healthcare Ltd, J K Paper Ltd, Agarwal Textile Mills, Sarna Chemicals Pvt Ltd, Dcm Shriram Consolidated Ltd, Ganesh Laxmi Processors Pvt Ltd, Anshul Impex Pvt Ltd, Swaraj Syntex P Ltd, Ballarpur Industries Ltd, Khyber Industries P Ltd, Nandan Denim Ltd, Versus C.C.-Kandla C/12418/2014-DB, C/EH/10260/2015, C/ORS/10927/2015, C/ORS/10928/2015, C/11278/2015-DB, C/ORS/10919/2015, C/ORS/10922/, C/10698/2015-DB, C/ORS/10920/2015, C/ORS/10921/2015, C/11283/2015-DB, C/ORS/10923/2015, C/ORS/10924/2015, C/13909/2014-DB, C/ORS/10925/2015, C/ORS/10926/2015, C/12562/2014-DB, C/ORS/10932/2015, C/ORS/10928/2015, C/10571/2015-DB, C/ORS/10930/2015, C/ORS/10931/2015, C/12202/2014-DB C/ORS/10935/2015 C/ORS/10936/2015, C/12541/2014-DB, C/ORS/10950/2015, C/ORS/10951/2015, C/10812/2015-DB, C/ORS/10952/2015, C/ORS/10956/2015, C/10394/2015-DB, C/ORS/10953/2015, C/ORS/10959/2015, C/10163/2015-DB, C/ORS/10954/2015, C/ORS/10955/2015, C/10867/2015-DB, C/ORS/10957/2015, C/ORS/10958/2015, C/10409/2015-DB, C/ORS/10960/2015, C/ORS/10962/2015, C/10410/2015-DB, C/ORS/10961/2015 C/ORS/1096 .....

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..... B, C/11361/2015-DB, C/11422/2015-DB, C/11424/2015-DB, C/11625/2015-DB), C/CO/10995/2015, C/11425/2015-DB, C/11441/2015-DB, C/11480/2015-DB, C/11486/2015-DB, C/11487/2015-DB, C/11488/2015-DB, C/11489/2015-DB, C/11490/2015-DB, C/11495/2015-DB, C/11514/2015-, C/11565/2015-DB, C/11651/2015-DB, C/11659/2015-DB, C/11690/2015-DB, C/11709/2015-DB, C/11717/2015-DB, C/11719/2015-DB, C/11729/2015-DB, C/11762/2015-DB ,C/11763/2015-DB, C/11764/2015-DB, C/11765/2015-DB, C/11766/2015-DB, C/11771/2015-DB, C/11834/2015-DB, C/11838/2015-DB, C/11853/2015-DB ,C/11867/2015-DB, C/11933/2015-DB, C/11949/2015-DB, C/11957/2015-DB, C/12015/2015-DB, C/12017/2015-DB, C/12055/2015-DB, C/12072/2015-DB, C/10727/2016-DB, C/11243/2016-DB, C/11290/2016-DB and C/11439/2016-DB Mr. Ashok K. Arya, Member (Technical) And Mr. Dr. D.M. Misra, Member (Judicial) For Appellants: S/Shri J.C. Patel, Saurabh Dixit, S.J. Vyas, S. Suriyanarayanan, W. Christian, Anand Nainawati, Dhaval Shah, K.I. Vyas, Aditya Tripathi, N. Rungta, A.K. Singh, R.K. Jain, J. Singh, A.K. Mundra, D.K. Trivedi, Amarnath Bhatt Advocates P.P. Jadeja, M. Senthal, R.C. Prasad - Consultants For Respondent: Shri P.R.V. Ramanan, Special Counsel .....

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..... he order was being dictated. The orders have been placed on CESTAT website for a long period and there cannot be any grievance for non-receipt of the certified copy of the Larger Bench order as no request by the respective Advocates/Appellants has been made after the Larger Bench order was pronounced and placed on CESTAT website. The learned Special Counsel read out the order of the Larger Bench dt.16.01.2017 and submitted that after the appeals are disposed of, the Revenue would be free to recover the outstanding amount in each case. He submits that more than 350 cases are pending before different Benches of Tribunal in India and Revenue locked up in these appeals is running to several crores of rupees. Therefore, the Revenue should be allowed to recover the amounts. 5. Heard the Advocates/counsels for the parties and the Revenue. Needless to emphasize that the issue raised in these appeals, inter alia, involve a substantial question of law of classification of Steam Coal and Bituminous Coal and referred to the Larger Bench as conflicting opinions have been expressed by various benches of the Tribunal. When the matter was heard before the Larger Bench, taking note of the fact .....

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..... terim Order No.4 to 96/2017 dt.16.01.2017 were noticed. Taking suo moto cognizance of the same following amendment to that order is made to read as under and this shall form an integral part of the said order to be read in conjunction thereto: (1) Interim Order No.4 to 96/2017 dt.16.01.2017 shall be read as Final Order. The same shall be renumbered accordingly. (2) After Para 6 of the above order, following orders shall appear (inserted) as Para 7 thereunder: 7. All the intervention applications are disposed with the direction given in Para 6 of this order as stated herein before. (3) After Para 7, Para 8 will appear (inserted) as under: 8. Registry is directed to place all the appeals as appearing in the cause list before the respective Benches for appropriate order and dispose of the appeals in the light of the directions made in the order of the Larger Bench. 6. On a plain reading of the said order, it is clear that the registry was directed to place the appeals before the respective benches for appropriate order and disposal of the appeals in the light of the direction/observation made in the order of the Larger Bench. The direction/observation .....

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