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2014 (6) TMI 239 - CESTAT NEW DELHILevy of Clean Energy Cess - Assessee contends that alleged quantity of raw coal nor coal after its processing in the washery located within the mine, was not despatched to any destination beyond the coal mine, warranting levy and demand of Cess - whether the petitioner is required to pay Cess on the quantity of coal mined and fed to its washery located within the mine premises - Held that:- The dispute is in substance one involving interpretation of the provisions of Rules 2(g) and 4 of the 2010 Rules. Prima-facie, either view, the one adopted by Revenue and the other adopted by the petitioner, appear plausible. In the totality of circumstances and since the petitioner has already remitted a substantial portion of Cess assessed by the impugned order, i.e. ₹ 13,48,38,600/- against the demand of ₹ 18,72,09,053/-, we are inclined to grant waiver of pre-deposit and stay all further proceedings pursuant to the impugned adjudication order, on condition that the petitioner remits the balance assessed quantum of cess of ₹ 5,28,70,453/- and proportionate interest upto date, on the balance amount of ₹ 5,328,70,453/-, within four weeks - Stay denied.
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