2014(09)LCX0282

IN THE CESTAT, SOUTH ZONAL BENCH, BANGALORE

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

COASTAL ENERGY PVT. LTD.

Versus

Commissioner of Customs, Mangalore

Final Order No. 21847/2014, dated 29-9-2014 in Application No. C/Stay/22398/2014 in Appeal No. C/22148/2014-DB

Cases Quoted -

Coastal Energy Pvt. Ltd. v. Commissioner - 2014(06)LCX0118 Eq 2014 (310) ELT 0097 (Tribunal) - Referred [Paras 2, 3]

Advocated By -

Shri G. Shivadass, Advocate, Lakshmi Kumaran and
Sridharan, for the Appellant.
Shri P.R.V. Ramanan, AR,for the Respondent.

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

Both sides a gree that even though stay application has been listed, the matter can be finally decided at this stage itself. Accordingly the requirement of pre-deposit is waived and the matter is taken up for final decision.


2. The issue involved is classification of Steam Coal imported by the appellants. Learned counsel on behalf of the appellants fairly agrees that the issue is no longer res Integra and is covered by the precedent decision of this Tribunal in the case of the same appellant vide Final Order No. 20998-21002/2014 [2014(06)LCX0118 Eq 2014 (310) ELT 0097 (Tribunal)].

3. In view of the above as decided in the case of M/s. Coastal Energy Pvt. Ltd. in the earlier order of this Tribunal, in this case also the demand for duty and interest payable thereon are upheld within the normal period. If there is any demand for extended period, (counsel submits there is no such demand), the demand for extended period is not upheld. Penalty and fine, if any, imposed are set aside.

(Operative portion of the order has been pronounced in open Court on 29-9-2014)

Equivalent 2016 (334) ELT 0145 (Tri. - Bang.)