Excise Duty is leviable on Coal Clearances from the Sister Concern Units
Last updated: 31 October 2023
Court :
CESTAT, Kolkata
Brief :
The CESTAT, Kolkata in the case of M/s. Mahanadi Coalfields Limited v. Commissioner of Central Excise & Service Tax, BBSR [Excise Appeal No. 75329 of 2023 dated October 10, 2023] upheld that the imposition of excise duty applies to the clearance of coal from the sister unit, however, the Show Cause Notice ("SCN") was not adjudicated as demand was issued by invoking extended period of limitation.
Citation :
Excise Appeal No. 75329 of 2023 dated October 10, 2023
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Bimal Jain
Published in Excise
Views : 200
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