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TMI Blog2022 (3) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... that it was the practice in the coal company that excise duty is not chargeable on royalty etc. these items being in the nature of levy of tax or fee, they were not charging excise duty. The SECL (a PSU) charged duty on royalty, cess etc. vide supplementary invoice only on substantial dispute raised by the Central Excise Department. The coal company started charging excise duty on these items whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein the excise duty was charged on items - Royalty, Stowing Excise Duty, Forest Cess, Terminal Tax, C. G. Vikas Upkar, Entry Tax and C. G. Paryavaran upkar etc. 2. Brief facts of the case are that the appellant is a manufacturer of sponge iron, for which the major input is coal. For such requirement the appellant has got coal linkage with South Eastern Coalfield Limited (SECL). As per pract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is bad in terms of Rule 9 of Cenvat Credit Rules, which disables taking of cenvat credit on the basis of supplementary invoice wherein the element of fraud, suppression etc. is there. The show cause notice was adjudicated on contest and the proposed disallowance of cenvat credit was confirmed amounting to ₹ 11,11,191/- alongwith penalty of ₹ 11,49,510/- and ₹ 38,319/-. 3. Bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Jay Pee Bela Plant vs. CGST -2017 (369) ELT 766 , wherein this Tribunal have taken notice of the pending dispute between the coal companies and the Revenue Department regarding chargeability of excise duty or royalty etc. Accordingly, he prays for allowing the appeal with consequential benefits. 5. Learned Authorised Representative Shri Mahesh Bhardwaj appearing for the Revenue relies ..... X X X X Extracts X X X X X X X X Extracts X X X X
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