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2018 (1) TMI 367 - AT - Central ExciseSeizure of of Raw / Dust Coal - seizure on the ground of nonpayment of Clean Energy Cess on the entire quantity of seized coal - Held that: - there is no dispute that Central Excise duty along with Education Cess and Clean Energy Cess is leviable on the seized Raw/Dust Coal. It is found that the appellant is receiving the said coal from the supplier from time to time. It is noted that the goods were supplied to the appellant without any Invoice on several occasions. Hence, the innocence pleaded by the Learned Counsel cannot be accepted - redemption fine justified - appeal dismissed - decided against appellant.
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