TMI Blog2015 (10) TMI 1784X X X X Extracts X X X X X X X X Extracts X X X X ..... esides in other ancillary Rules like CENVAT Credit Rules etc. the words produced or manufactured has been used in juxtaposition. Therefore, at this stage it is difficult to accept that since coal are produced in mines and are not manufactured, therefore, the benefit of Notification No.67/95-CE dtd.16.03.1995 is not admissible, when all other conditions laid down under the said Notification, including the final product being dutiable, are satisfied. In these circumstances, we find that the Applicant could able to make out a prima facie case for waiver of pre-deposit of dues adjudged, accordingly all dues adjudged is waived and its recovery stayed during the pendency of the Appeal. - Stay granted. - Stay Petition Nos.SP-70721, 70695/13, I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... text of levy of CVD and in the said case the Hon ble Supreme Court was confronted with the interpretation of Section 6 of the Coal Mines Act. Further, he submits that the levy of excise duty is a constitutional concept and it is levied and collected on the goods produced or manufactured in the country as prescribed under Section 3 of the Central Excise Act, 1944, pursuant to entry 84 of list I of the VII Schedule to the Constitution of India. It is his submission that therefore benefit of Notification No.67/95 cannot be denied only on the ground that the word produced does not appear in the same. Further, he has submitted that the Applicant during the relevant period has paid around ₹ 400.00 Crores as revenue for production and cle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue for two reasons the observations of Hon ble Supreme Court in Tata Iron s case was in the context of the issue whether raising of coal would result in production and manufacture under Section 6 of The Coal Mines Act; and secondly the changing Section 3 of Central Excise Act, 1944, provides that excise duty is levied and collected on goods produced or manufactured in the country and consequently duty is levied on coal w.e.f. 01.03.2011; besides in other ancillary Rules like CENVAT Credit Rules etc. the words produced or manufactured has been used in juxtaposition. Therefore, at this stage it is difficult to accept that since coal are produced in mines and are not manufactured, therefore, the benefit of Notification No.67/95-CE d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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