TMI Blog2019 (2) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, the parameters for ascertaining what is coking coal were insufficient and the coal which is imported in this appeal was answering to the specification as indicated at N/N. 21/2002-CUS. Appeal allowed - decided in favor of appellant. - Appeal No. C/799/2011 - A/30060/2019 - Dated:- 9-1-2019 - Mr. M.V. RAVINDRAN, MEMBER (JUDICIAL) And Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) Shri Vipin Jain, Advocate for the Appellant. Shri N. Bhanu Kiran, Asst. Commissioner/AR for the Respondent. ORDER Per: M.V. Ravindran 1. This appeal is directed against Order-in-Original No. 05/2010 dated 27.12.2010. 2. The relevant facts that arise for consideration, after filtering out unnecessary details are appellant imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng coal by using blast furnace technology. The adjudicating authority did not agree with the contentions raised and after extending opportunity of personal hearing, he confirmed the demands raised with interest and also imposed penalties. 3. Learned counsel, after giving us overall picture of the dispute involved in the case in hand, submits that corex technology is a new technology which uses coal with lower CSN as coking coal, directly into the process of manufacturing of iron and steel products; that the said technology used by the appellant does not require coal to be swelled and made as coking coal in order to infuse into the manufacturing process; the test reports indicate that the CSN of the imported consignment is 1.50 which woul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15.11.2017 wherein the Bench reproduced almost the entire judgment of the Bombay Bench on an identical issue of the very same appellant. We find no reason to deviate from such a view already taken by the Bench. 6. As regards the reliance placed by learned departmental representative on New Iron making Processes Relevance to India , we find that even the said papers indicate that in corex technology there are limitations but it never said that only coking coal has to be used. It is nobody s case that coal imported by appellant is not non-coking coal as during the period in question, the parameters for ascertaining what is coking coal were insufficient and the coal which is imported in this appeal was answering to the specification as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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