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2017 (11) TMI 1613 - AT - Central ExciseClean energy Cess on shale rejects - shale rejects (carbonaceous shale) got extracted, during the extraction of Coal - Held that: - as per the definition given in Rule 2(h), the ‘Specified Goods’ means “raw coal”. Shale rejects is also part of the raw coal. When it is so, then the Clean Energy Cess is leviable on the raw coal. Penalty - Held that: - since the issue has come up for adjudication for the first time before the Tribunal and both sides have failed to produce any case law on the issue, and, more particularly, when there is no malafide intention on the part of the assessee-Appellants, the imposition of penalty is uncalled for - penalty set aside. Appeal allowed in part.
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