Excise duty on iron ore fines generated during the process of screening of coal

Satya Power & Ispat Ltd Vs Commissioner of Central Excise & Service Tax (CESTAT Delhi)

The issue is whether the appellant is liable to pay central excise duty on removal of iron ore fines/iron ore concentrates? Learned counsel for the Appellant submits that in the de-novo proceedings, the lower authority without appreciating the submissions made in appellant’s reply, confirmed the recovery alongwith interest and penalty which was upheld by the learned commissioner that too without appreciating the contentions raise

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