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TMI Blog2014 (6) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... e. In the totality of circumstances and since the petitioner has already remitted a substantial portion of Cess assessed by the impugned order, i.e. ₹ 13,48,38,600/- against the demand of ₹ 18,72,09,053/-, we are inclined to grant waiver of pre-deposit and stay all further proceedings pursuant to the impugned adjudication order, on condition that the petitioner remits the balance assessed quantum of cess of ₹ 5,28,70,453/- and proportionate interest upto date, on the balance amount of ₹ 5,328,70,453/-, within four weeks - Stay denied. - Appeal No. 56732 of 2013 - Stay Order No. 52729/ 2014 - Dated:- 5-5-2014 - Mr. G. Raghuram and Mr. Rakesh Kumar, JJ. For the Appellant : Shri H. V. Ghirnikar, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ued and came into force w.e.f. 01.07.2010. Rule 2(h) of the Rules defines specified goods to mean raw coal, raw lignite and raw peat . Rule 2(g) specifies removal to mean despatch of specified goods from a mine including despatch of such goods for captive consumption within that mine for any purpose other than for rising of such goods. Rule 3 stipulates that every producer who is liable to pay Cess shall obtain registration by making an application to the specified Authority. Rule 4 enjoins that every producer shall pay Cess leviable on removal of the specified goods, in the manner provided in Rule 6. Rule 11 requires every producer to submit to the jurisdictional Central Excise Officer returns disclosing the quantities of specified go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to its washery located within the mine premises; whether this amounts to removal under the Rules; and whether the coal mine and despatched after crushing and feeding to the washery located within the mine amounts to captive consumption of raw coal, within the meaning of provisions of the 2000 Rules. 9. According to the petitioner, during the period in issue, the alleged quantity of raw coal nor coal after its processing in the washery located within the mine, was not despatched to any destination beyond the coal mine, warranting levy and demand of Cess. 10. The dispute is therefore in substance one involving interpretation of the provisions of Rules 2(g) and 4 of the 2010 Rules. Prima-facie, either view, the one adopted by Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X
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