2014(06)LCX0183

IN THE CESTAT, SOUTH ZONAL BENCH, BANGALORE

S/Shri B.S.V. Murthy, Member (T) and S.K. Mohanty, Member (J)

SHRI HIRANYAKESHI SAHAKARI SAKKARE KARKHANE NIYAMIT

Versus

CC, MANGALORE

Final Order No. 21022/2014, dated 24-6-2014 in Application No. C/Stay/20780/2014 in Appeal No. C/20733/2014-DB

Cases Quoted -

Coastal Energy Pvt. Ltd. v. Commissioner - 2014(06)LCX0118 Eq 2014 (310) ELT 0097 (Tribunal) - Followed [Para 2]

Advocated By -

Shri G.H. Pradyumna, Advocate, for the Appellant.
Shri S. Teli, AR,for the Respondent

[Order per : B.S.V. Murthy, Member (T)]. -

Appellant Imported 18,000 MTs of coal from different suppliers and cleared the same classifying under CTH 2701 19 20 claiming the same as "Steam Coal". The appellant claimed the benefit of exemption Notification No. 12/2012-Cus., dated 17-3-2012 (SI. No. 123 as amended). On the ground that the calorific value of coal imported by the appellant was greater than 5833 kcal per kg and its volatile matter exceeded 14% and therefore the coal imported was correctly classifiable as Bituminous coal under CTH 2701 12 00 and was liable to duty as provided for SI. No. 124. In the notification ibid, proceedings were initiated which culminated in the impugned order whereby appellants have been required to pay an amount of Rs. 66,26,212/- as differential duty and a penalty of Rs. 13,25,000/- was also Imposed.


2. Even though stay application has been listed, since the very same issue has already come up before the Tribunal and this Tribunal vide Final Order Nos. 20998-21002, dated 20-6-2014 in the case of Coastal Energy Pvi. Ltd. and Others - 2014(06)LCX0118 Eq 2014 (310) ELT 0097 (Tri. - Bang.), upheld the demand for differential duty, we consider that it would be appropriate to decide this appeal also finally. Accordingly the requirement of pre-deposit is dispensed with and appeal itself is disposed of by confirming the demand for differential duty with Interest. As decided in Final Order referred to above, there shall be no penalty on the appellant.


(Operative portion of the order has been pronounced in open Court on 24-6-2014)

Equivalent 2015 (323) ELT 0180 (Tri. - Bang.)