2017 (1) TMI 1611 - AT - Central Excise

Whether the royalty is a subject to tax or not? Held that - This issue is sub judice before the Hon ble Supreme Court in Mineral Area Development vs. Steel Authority of India and Others 2011 (3) TMI 1554 - SUPREME COURT - appellants are granted liberty to come again after having final verdict from the Hon ble Supreme Court within a prescribed time - appeal disposed off.

Summary

The Appellate Tribunal CESTAT NEW DELHI granted liberty to the appellants to return after a final verdict from the Supreme Court on the issue of whether royalty is subject to tax. All three appeals were disposed of accordingly.