2007 (4) TMI 479

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..... Member (J)]. This appeal arises from OIA No 10/04 (V) CH dated 21-7-2004 passed by the Commissioner (Appeals) holding that the cess levied on coke is justified. He has also held that coal and coke are one and the same. The appellants had relied on the Ministry of Coal s clarification clarifying that excise duty and cess is leviable only on raw coal dispatched from mines or used in coke makin .....

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..... on the imported coke. The clarification of Ministry of Coal has not been examined. In terms of the clarification given, the item namely imported coke is a final product of the coke plant and it is not coal and hence cess levied on the coke is not justified. Hence, confirmation of cess on coke is set aside by allowing the appeal in the light of the Ministry s clarification cited before us. (Pron .....

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