2013 (12) TMI 806

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..... ndent. ORDER Excise duty when levied on the transaction value of coal, the appellant challenged such levy on the ground that transaction value should not take into consideration royalty paid for extraction of coal. Revenue disagrees with such proposition. Demand on this count comes nearly to Rs. 76 lakhs. Learned DR says that other count of demand relates to incentive for sale of coal. 2.  .....

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