Custom, Excise & Service Tax Tribunal
(1) M/S. Cesc Ltd vs Commissioner Of Customs (Port), ... on 1 September, 2017
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL,
EAST REGIONAL BENCH : KOLKATA
1-36. Cus.Appeal Nos.75928/14, 75258, 75544, 75545, 75546,
75577, 75805, 75895-75901, 75927, 75990, 75991,
76007, 76016, 76065, 76066, 76103, 76108-76114,
76134, 76143, 76144, 76228, 76302,
76651/16 & 75041/17
(Arising out of the following Orders-in-Original/Orders-in-Appeal Nos:
(i) Kol/Cus/Port/20/2014 dt. 25.03.2014 ;
(ii) Mun-CUSTM-000-APP-283-15-16 dt. 31.12.15 ;
(iii) CC (P)/BBSR/CUS/No.06,07 & 08/Commissioner/2016 dt.09.03.16 ;
(iv) CC (P)/BBSR/CUS/No.01/Commissioner/2016 dt.15.02.16 ;
(v) CC (P)/BBSR/CUS/No.03/Commissioner/2016 dt.24.02.16 ;
(vi) CC (P)/BBSR/CUS/No.09/Commissioner/2016 dt.09.03.16 ;
(vii) CC (P)/BBSR/CUS/No.12/Commissioner/2016 dt.15.03.16 ;
(viii) CC (P)/BBSR/CUS/No.10/Commissioner/2016 dt.09.03.16 ;
(ix) CC (P)/BBSR/CUS/No.11/Commissioner/2016 dt.11.03.16 ;
(x) CC (P)/BBSR/CUS/No.13/Commissioner/2016 dt.15.03.16 ;
(xi) CC (P)/BBSR/CUS/No.36/Commissioner/2016 dt.31.03.16 ;
(xii) CC (P)/BBSR/CUS/No.33/Commissioner/2016 dt.30.03.16 ;
(xiii) CC (P)/BBSR/CUS/No.14/Commissioner/2016 dt.16.03.16 ;
(xiv) CC (P)/BBSR/CUS/No.16 & 17/Commissioner/2016 dt.17.03.16 ;
(xv) CC (P)/BBSR/CUS/No.20 & 21/Commissioner/2016 dt.26.03.16 ;
(xvi) CC (P)/BBSR/CUS/No.19/Commissioner/2016 dt.17.03.16 ;
(xvii) CC (P)/BBSR/CUS/No.15/Commissioner/2016 dt.16.02.16 ;
(xviii) CC (P)/BBSR/CUS/No.27/Commissioner/2016 dt.29.03.16 ;
(xix) CC (P)/BBSR/CUS/No.18/Commissioner/2016 dt.17.03.16 ;
(xx) CC (P)/BBSR/CUS/No.37/Commissioner/2016 dt.31.03.16 ;
(xxi) CC (P)/BBSR/CUS/No.26/Commissioner/2016 dt.29.03.16 ;
(xxii) CC (P)/BBSR/CUS/No. 29/Commissioner/2016 dt.29.03.16 ;
(xxiii) CC (P)/BBSR/CUS/No.32/Commissioner/2016 dt.30.03.16 ;
(xxiv) CC (P)/BBSR/CUS/No.24/Commissioner/2016 dt.28.03.16 ;
(xxv) CC (P)/BBSR/CUS/No.25/Commissioner/2016 dt.28.03.16 ;
(xxvi) CC (P)/BBSR/CUS/No.31/Commissioner/2016 dt.29.03.16 ;
(xxvii) CC (P)/BBSR/CUS/No.30/Commissioner/2016 dt.29.03.16 ;
(xxviii) CC (P)/BBSR/CUS/No.34/Commissioner/2016 dt.31.03.16;
(xxix) CC (P)/BBSR/CUS/No.35/Commissioner/2016 dt.31.03.16 ;
(xxx) CC (P)/BBSR/CUS/No.22/Commissioner/2016 dt.26.03.16 ;
(xxxi) CC (P)/BBSR/CUS/No.39/Commissioner/2016 dt.01.04.16 ;
(xxxii) CC (P)/BBSR/CUS/No.28/Commissioner/2016 dt.29.03.16 ;
(xxxiii) CC (P)/BBSR/CUS/No.02/Commissioner/2016 dt.17.02.16;
(xxxiv) 19/Cus/CCP/2016 dt.30.09.16 ;
all passed by the Commissioner of Customs (Port), Kolkata & Commr. of Central Excise & S.Tax, BBSR I.
(1) M/s. CESC Ltd.
(2) M/s Fuel Sources India Pvt. Ltd.
(3) M/s Adani Enterprises Ltd.
(4) M/s Usha Martin Ltd.
(5) M/s Coastal Energy Pvt. Ltd.
(6) M/s Maheswari Brothers
(7) M/s Maheswari Brothers Coal Ltd.
(8) M/s Nava Bharat Ventures Ltd.
(9) M/s Rawmet Commodities Pvt. Ltd.
(10) M/s National Aluminium Co. Ltd.
(11) M/s Gimpex Ltd.
(12) M/s Maithan Ispat Ltd.
(13) M/s Saraogi Udyog Pvt. Ltd.
(14) M/s Bihar Foundry & Castings Ltd.
(15) M/s Visa Resources India Ltd.
(16) M/s Jindal Stainless Ltd.
(17) M/s Bengal Energy Ltd.
(18) M/s Gandhar Oil Refinery India Ltd.
(19) M/s Tata Sponge Iron Ltd.
(20) M/s Jindal Steel & Power Ltd.
(21) M/s Agarwal Coal Corporation Pvt. Ltd.
(22) M/s Kyori Oremin Ltd.
(23) M/s Jai Balaji Industries Ltd.
(24) M/s Bhushan Energy Ltd.
(25) M/s Knowledge Infrastructure Systems Pvt. Ltd.
Applicant (s)/Appellant (s)
Vs.
Commissioner of Customs (Port), Kolkata Respondent (s)
Commr. of Central Excise, Customs & S.Tax, BBSR I Appearance:
S/Shri P. K. Fatepuria, A.R., S.Mahapatra, G.M. (T), Ravi Raghavan, Adv., Tanmoy Chakraborty, Adv., C. Manichan, Adv., J. Mohanty, Adv., K.K.Acharia, Adv., A. K. Das, Adv., N. K. Kothari, C.A., S. Banerjee, Adv., S. N. Mahapatra, Consultant, Praveen Kadoch, A.R., Arnab Chakraborty, Adv., Kartick Kurmy, Adv., S. B. Sharma, Adv. & R.Sharma, for the Appellant (s) for the Appellant (s) Shri S. K. Naskar, Asstt. Commr. & Shri S. N. Mitra, Asstt. Commr. (A.R.) for the Revenue (s) CORAM:
HONBLE SHRI JUSTICE (DR.) SATISH CHANDRA, PRESIDENT HONBLE SHRI V.PADMANABHAN, TECHNICAL MEMBER Date of Hearing : 01.09.2017 Date of Decision : 01.09.2017 ORDER NO.F/O/77259-77294/2017 Per Justice (Dr.) Satish Chandra :
The present appeals have been filed against the impugned Orders-in-Original/Orders-in-Appeal passed by Commr. of Customs (Port), Kolkata/Commissioner of Central Excise, Customs & S.Tax, BBSR I.
2. Brief facts of the case are that during the period under consideration (2012), the appellants were importing coal from different countries, especially from Indonesia classifying such goods under Chapter Sub-heading 27011920. The coal so imported were claimed to be steam coal, which never attracted any duty during the material period. In other words, it attracted NIL rate of duty. But other coal i.e. Bituminous coal falling under Chapter Sub-heading 27011200 attracted 5% duty as per Notification No.12/2012-Cus dated 17.03.2012. But the said Notification was amended from time to time.
3. Regarding classification of the coal, different Benches of this Tribunal, have taken different views at the instance of the parties. Finally, the matter has reached to the Honble Supreme Court in Civil Appeal Nos.28937/2014 & 9725/2014 in the case of Maruti Ispat & Energy Pvt. Ltd. & Others, where the matter is sub-judice.
4. During the course of arguments, all sides have agreed that without the final verdict of the Honble Supreme Court, the present appeals cannot be decided. The Larger Bench of this Tribunal in the case of Hatsun Agro Products Ltd. & Others Vs. Commr. of Customs, Tuticorin in Customs Appeal No.C/40160/14 & Other Appeals dt. 16.01.2017, has taken an identical issue and passed the following order :
6. In view of the above, liberty is granted to the applicants/assesses to come again before this Tribunal after having the final verdict from the Apex Court, within the prescribed time, if advised so.
With the aforesaid liberty, all the reference applications are disposed off.
5. By following earlier decision (supra), we also grant a liberty to the appellants to come again after having final verdict from the Honble Supreme Court, within the prescribed time, if advised so.
6. With the aforesaid liberty, all the appeals are disposed off.
(Dictated and pronounced in the open Court) Sd/ (Justice Dr. Satish Chandra) President Sd/ (V.Padmanabhan) mm Technical Member 2 Cus.Appeal Nos. 75928/14, 75258, 75544, 75545, 75546, 75577, 75805, 75895-75901, 75927, 75990, 75991, 76007, 76016, 76065, 76066, 76103, 76108-76114, 76134, 76143, 76144, 76228, 76302, 76651/6 & 75041/17