TMI Blog2024 (11) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... WP(C)/6151/2013, WP(C)/6129/2013, WP(C)/7062/2013, WP(C)/6154/2013, WP(C)/6148/2013, WP(C)/6155/2013, WP(C)/6150/2013, WP(C)/6443/2013, WP(C)/6147/2013, WP(C)/639/2014, - - - Central Excise - Challenge to actions on the part of the respondent CIL in issuance of respective debit notes - recovery of amounts on account of arrears of central excise duty and corresponding VAT/CST from 01.03.2011 to 28.02.2013 against the coal purchase from the CIL by the petitioners - failure to provide details - appropriating from other transactions carried out between the CIL and the petitioners - HELD THAT:- One aspect is very clear that the petitioners herein have not assailed as to whether the stowing excise duty as well as the royalty would form a part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... han Advocates For the Respondents : Mr. MZ Ahmed Senior Advocate Mr. AM Dutta Ms. B Dutta Mr. CKS Baruah Central Govt. Counsel JUDGMENT ORDER (ORAL) Heard Ms. B S Goyal, the learned counsel appearing on behalf of the writ petitioners in the batch of writ petitions. Also heard Mr. MZ Ahmed, the learned senior counsel assisted by Mr. AM Dutta, the learned counsel appearing on behalf of the Coal India Ltd., (for short, the CIL) as well as Mr. CKS Baruah, the learned Central Government Counsel appearing on behalf of the Union of India. 2. The present batch of writ petitions have been filed assailing the actions on the part of the respondent CIL in issuance of respective debit notes and thereby demanding the petitioners in the batch of writ peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ners, who are in the business of purchase from the respondent CIL and thereafter selling it is trying to appropriate their demands through appropriation from other transactions. 5. On the other hand, Mr. MZ Ahmed, the learned senior counsel appearing on behalf of the CIL submitted that the CIL came within the purview of the Central Excise Act, 1944 (for short, the Act of 1944 ) w.e.f. 01.03.2011. Earlier to that, there was no central excise duty on coal. He further submitted that at the time of filing of the returns under the Act of 1944, the Central Excise Department did not agree to the interpretation of the CIL that the royalty and stowing excise duty would not come within the purview of the transaction value and, as such, imposed the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt is arrived at against the various transactions carried out during the period from 01.03.2011 to 28.02.2013. 8. Be that as it may, it is relevant to take note of the submissions of the learned counsel for the petitioners wherein it was emphasized that basing upon the debit notes and the enclosures, the respondent CIL is trying to recover from other transactions carried out by the petitioners with the CIL. This Court is of the opinion that the issuance of the debit notes along with the enclosures can at best be construed to be demands made by the CIL upon the petitioners. If such demands are rejected and the petitioners refuse to pay, the same would result in a dispute between the respondent CIL and the petitioners. Clause 11.12 of the Sp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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