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2018 (9) TMI 635 - AT - Central ExciseValuation - inclusion of royalty, towing excise duty, transit fee, MPGATSDA tax, terminal tax, entry tax, etc. collected from its customers in assessable value - Held that:- Identical issue came up before the Tribunal in the case of M/S WESTERN COALFIELDS LIMITED VERSUS CCE AND ST, BHOPAL [2017 (1) TMI 1611 - CESTAT NEW DELHI], where it was held that This issue is sub judice before the Hon’ble Supreme Court in Mineral Area Development vs. Steel Authority of India and Others [2011 (3) TMI 1554 - SUPREME COURT]. The appellants are at liberty to come again after having final verdict from the Supreme Court, within a prescribed time, if advices so.
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