Excise Duty is leviable on Coal Clearances from Sister Concern Units

Mahanadi Coalfields Limited Vs Commissioner of CGST & Central Excise & Customs (CESTAT Kolkata) In a recent decision, the CESTAT Kolkata addressed the issue of whether excise duty is leviable on the clearance of coal from sister units. This case involves M/s. Mahanadi Coalfields Limited v. Commissioner of Central Excise & Service Tax, BBSR [Excise Appeal No. 75329 of 2023 dated October 10, 2023]. The tribunal’s ruling sheds light on the applicability of excise duty in such scenarios, with a specific focus on the invocation of an extended period of limitation for issuing a Sh...