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2013 (12) TMI 806 - AT - Central ExciseDuty levied on Transaction value of coal Royalty paid for extraction to be added or not Waiver of Pre-deposit Held that:- No transaction shall see the light of the day without royalty being added to the extracted value of coal as a direct cost incurred to make the coal to reach surface and marketable - sale consideration is fixed on the basis of cost incurred (both fixed cost and variable cost) to extract coal - it is inconceivable how transaction value shall not comprise element of royalty the appellant is directed to deposit Rupees Seventy five lakhs as pre-deposit upon such submission rest of the duty to be stayed till the disposal Partial stay granted.
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