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2018 (9) TMI 635

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..... lected from its customers in assessable value - Held that:- Identical issue came up before the Tribunal in the case of M/S WESTERN COALFIELDS LIMITED VERSUS CCE AND ST, BHOPAL [2017 (1) TMI 1611 - CESTAT NEW DELHI], where it was 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] .....

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..... , MPGATSDA tax, terminal tax, entry tax, etc. from its customers which were not included in the accessible value for discharging central excise duty on coal. Demand was raised vide respective Show Cause Notices which has been confirmed vide the Orders under challenge, resultantly, the present Appeals. 2. We have heard both the parties. It is submitted on the behalf of appellant that the issue abo .....

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..... 99. By considering the totality of facts and circumstances of the case and by following our earlier decision supra, we grant liberty to the appellants to come again after having final verdict from the Supreme Court supra, within a prescribed time, if advices so. All the Appeals herein are disposed of giving liberty to the parties to seek the appropriate remedy to come again after the outcome of th .....

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