Classification of Coal - High Court stays order of Tribunal referring matter to Larger Bench
By TIOL News Service
CHENNAI, JULY 23, 2015: NETIZENS may recall the order of the Chennai Bench of the Tribunal referring the issue of classification of imported coal, whether as Steam Coal under CTH 27011920 as contended by the importers or Bituminous Coal under CTH 27011200 as contended by the Revenue, reported in 2014-TIOL-2503-CESTAT-MAD
Revenue filed an appeal against the above order of Tribunal in Madras High Court. The High Court on 25.06.2015 passed an interim order staying the referral order of the Tribunal. After hearing both sides, the High passed the following order:
"We are inclined to accept the prima facie case of the appellant that there is no need for the Tribunal to refer the matter to the Larger Bench in the light of the two decisions referred to by the Tribunal. Hence, there will be an order of interim stay of reference to the Larger Bench. It is made clear that the issue with regard to waiver of pre-deposit will be considered along with all other appeals".
(See 2015-TIOL-1659-HC-MAD-CUS)
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