TMI Blog2017 (10) TMI 154X X X X Extracts X X X X X X X X Extracts X X X X ..... C/13817-18/2014-DB, C/13820/2014-DB, C/12050-51/2014-DB, C/11439/2014-DB, C/11121/2015-DB, C/11604/2015-DB, C/11611/2015-DB, C/11878/2015-DB, C/11519/2015-DB, C/11711/2015-DB, C/12098/2015-DB, C/11444/2015-DB, C/10067/2016-DB, C/10371/2016-DB - A/12634-12656/2017 - Dated:- 12-9-2017 - Dr. D. M. Misra, Member (Judicial) And Mr. Ashok K Arya, Member (Technical) C/10398/2016-DB, C/11313/2016-DB, C/11471/2016-DB, C/10783/2017-DB, C/10866/2017-DB C/10997/2017-DB, C/CO/15034-15035/2014, C/12050-12051/2014), C/ORS/10978-10979/2015 C/EH/12309/2014 For Appellant (s): Shri S. R. Dixit, Shri Manish Jain, Shri Jigar Shah, Shri Rahul Gajera, Advocates, Shri P. P. Jadeja, Ms. Kiran Tohelani, Shri A. Upadhyaya, Consultants For Respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sification of steam coal and bituminous coal, the other ancillary issues, assailing the impugned order, have been raised in the respective appeals and would remain undisposed. 4. Ld. AR Shri Sameer Chitkara for the Revenue submitted that since the Larger Bench has issued specific direction for disposal of the appeals, therefore, the present appeals be decided in the light of the observations recorded by the Larger Bench in the Order dt.16.01.2017 as the said judgment is binding on this Tribunal. It is his contention that the judgment of Larger Bench was dictated in the open court and all advocates were present while the order was being dictated. The orders have been placed on CESTAT website for a long period and there cannot be any griev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of CESTAT. 2. Briefly, the facts are that all the appellants-assesses, during the relevant period were importing coal from different countries, especially from Indonesia classifying such goods under chapter sub-heading 27011920. The coal so imported were claimed to be steam coal which never attracted any duty during the material period. In other words, it attracted NIL rate of duty. But other coal i.e. Bituminous coal falling under chapter sub-heading 27011200 attracted 5% duty as per Notification No.12/2012-Cus, dt.17.03.2012. But, the said notification was amended from time to time. 3. Regarding the classification of the coal, different benches of CESTAT have taken different views at the instance of the parties. The Chennai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.01.2017 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... volved in these appeals would be processed during this period. Further, we do not see substance in the apprehension of the learned Advocates for the respective Appellants, that with the judgment on the issue of classification by the Supreme Court, all other ancillary issues would remain undecided by this Tribunal. Needless to mention that even though the major issue involved is classification of steam coal and bituminous coal, if any ancillary issues are raised, the same also would be addressed after the verdict of the Hon ble Supreme Court on the main issue. Both sides are at liberty to approach this Tribunal after the verdict of the Hon'ble Apex Court. Appeals disposed of as above. All connected miscellaneous applications and COs a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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