2018 (8) TMI 1090 - AT - Central Excise

Valuation - duties and taxes like royalty, stowing excise duty and other statutory levies - Held that - The issue involved in the present appeals is sub judice before the Hon ble Supreme Court in Mineral Area Development Vs.. Steel Authority of India 2011 (3) TMI 1554 - SUPREME COURT - we grant liberty to the appellant to come again after having final verdict from the Supreme Court (supra), within a prescribed time.

Summary

Issues:
Appeal against Order-in-Original regarding duties and taxes like royalty, stowing excise duty, and other statutory levies for the period 01.09.2015 to 30.06.2017.

Analysis:

1. Background and Parties Involved:
The appeal was filed against Order-in-Original No. 05/COMMR/CEX/JBP/2018 passed by the Commissioner of Customs, Central Excise & Service Tax, Jabalpur. The appellant, M/s Northern Coalfields Ltd., a Government of India Undertaking and subsidiary of Coal India Ltd., was engaged in coal mining in Madhya Pradesh.

2. Key Issue:
The main issue revolved around duties and taxes, including royalty, stowing excise duty, and other statutory levies, which were denied by the Department, leading the appellant to approach the Tribunal for redressal.

3. Legal Representation:
During the proceedings, no one appeared on behalf of the appellant, while the Revenue was represented by Sh. S.K. Bansal, the Learned Additional Representative.

4. Precedent and Adjournment Request:
The Learned Additional Representative referred to a similar case involving (M/s Western Coalfields Ltd.) where the issue was sub judice before the Hon’ble Supreme Court in a matter of Civil Appeal No. 4056-4064 of 1999. A request was made to adjourn the hearing until a final decision was reached by the Supreme Court in the aforementioned case.

5. Tribunal Decision and Liberty Granted:
After considering the facts and the earlier decision, the Tribunal granted liberty to the appellant to return after obtaining the final verdict from the Supreme Court within a specified time, if necessary. This decision was in line with the Tribunal's previous ruling on a similar matter.

6. Disposition of the Appeal:
With the liberty granted to the appellant, the appeal was disposed of, and the decision was dictated and pronounced in the open court, bringing an end to the proceedings until the appellant decides to return based on the final verdict from the Supreme Court.

This detailed analysis covers the background, key issues, legal representation, precedent, Tribunal decision, and the final disposition of the appeal, providing a comprehensive understanding of the judgment and its implications.