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Case Law Details

Case Name : South Eastern Coalfields Limited Vs Commissioner (Audit), , CGST & C. Ex. (CESTAT Delhi)
Appeal Number : Excise Appeal No. 51557 of 2022
Date of Judgement/Order : 03/01/2024
Related Assessment Year :
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South Eastern Coalfields Limited Vs Commissioner (Audit) (CESTAT Delhi)

Introduction: In a significant case heard by the Hon’ble CESTAT, Delhi, the question of imposing Clean Energy/Environment Cess (CEC) on the closing stock of coal as of June 30, 2017, took c

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