2017 (11) TMI 1613

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..... n the Clean Energy Cess is leviable on the raw coal. Penalty - Held that: - since the issue has come up for adjudication for the first time before the Tribunal and both sides have failed to produce any case law on the issue, and, more particularly, when there is no malafide intention on the part of the assessee-Appellants, the imposition of penalty is uncalled for - penalty set aside. Appeal .....

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..... st coal mine located in Tamnar district, Raigarh. When the coal is extracted, then shale rejects (carbonaceous shale) also got extracted. The Department demands Clean Energy Cess on the entire extraction from the mines. It is the claim of the assessee-Appellants that Clean Energy Cess is not applicable on shale rejects. In other words, the Clean Energy Cess is applicable only on power coal as the .....

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..... hat in the instant case penalty is not leviable as the issue is debatable. 5. On the other hand, Shri M.R. Sharma, learned DR for the Revenue, has justified the impugned order. He has drawn our attention to Rule 2(h) of the Clean Energy Cess Rules, 2010 where it is mentioned that Specified Goods means, raw coal, raw lignite and raw peat . He submits that shale rejects is nothing but part of .....

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