2023 (12) TMI 614

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..... ase of TAMIL NADU GENERATION DISTRIBUTION CORPN. LTD. VERSUS C.C., TUTICORIN [ 2017 (8) TMI 765 - CESTAT CHENNAI] wherein an identical issue was involved, vide common Order dated 16.01.2017 had remanded the matter to the file of the adjudicating authority to await the decision of the Hon ble Apex Court in the case of M/S. MARUTI ISPAT AND ENERGY PVT LTD VERSUS THE COMMISSIONER OF CUSTOMS CENTRA .....

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..... pending before the Hon ble Apex Court. 2. We find that the Larger Bench of the CESTAT in a batch of appeals in the case of M/s. Tamil Nadu Generation Distribution Corpn. Ltd. v. Commissioner of Customs, Tuticorin and other appeals [2017 (348) E.L.T. 585 (Tri. LB)] wherein an identical issue was involved, vide common Order dated 16.01.2017 had remanded the matter to the file of the adjudicat .....

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