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Excise Duty Payable on Royalty Within Normal Limitation; Stowing Excise Duty Not Taxable: CESTAT Kolkata
Case Law Details
- Case Name
- Mahanadi Coalfields Limited Vs Commissioner of Central Excise (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Mahanadi Coalfields Limited Vs Commissioner of Central Excise (CESTAT Kolkata)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, partly allowed the appeal by modifying the adjudication order concerning the levy of Central Excise duty on the elements of Royalty and Stowing Excise Duty collected by the appellant during the period from April 2015 to 14 June 2015. The Tribunal upheld the demand of Central Excise duty on Royalty for the normal period of limitation, set aside the entire demand on Stowing Excise Duty, and waived the interest liability on the d...
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