9911796707
TMI Blog2014 (3) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011 - Held that:- after having issued the Notification No. 1/2011-C.E., Notification No. 63/95-C.E. which granted unconditional exemption to the coal supplier continued to operate in the field till 23-3-2011 and it was ultimately withdrawn only on the said date. Inasmuch as during the relevant period i.e. from 1-3-2011 to 23-3-2011, both the Notifications were in existence and no fault can be fou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said denial is on the ground that coal supplier should not have paid duty inasmuch as coal was unconditionally exempted vide Notification No. 63/95-C.E., dated 16-3-1995 which was withdrawn with effect from 23-3-2011. 2. The appellant s contention is that another Notification No. 1/2011-C.E. was issued on 1-3-2011 giving option to the coal supplier to pay duty of excise @ 1% subject to their n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oal supplier. Even otherwise it is settled that assessment cannot be challenged at the input receiver end. In view of the above, we hold that as the appellant has a good prima facie case in favour of the appellant so as to allow stay petition unconditionally. We order accordingly. 4. Inasmuch as short issue is involved we fix the appeal itself for final disposal on 26-6-2013. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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