2017 (11) TMI 1613

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..... dent ORDER: (Dr.) Satish Chandra : The present appeal is filed by the assessee-Appellants against the Order-in-Original No. BSP/EXCUS/COM/000/030/2016 dated 30.11.2016 passed by the Commissioner of Customs & Central Excise, Bilaspur. The period in dispute is July to October, 2010. 2. The brief facts of the case are that, during the period under consideration, the assessee-Appellants were eng .....

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..... Department. 4. Shri Rahul Tangri, learned counsel, at the strength of the written submissions and duly assisted by Shri Amit Jain, learned counsel,, submits that the shale rejects were never removed from the mines as it has no marketability. It is the submission of the learned counsel that whenever plate i.e. SIM in the mines is changed, only then shale rejects generated. He has drawn our attent .....

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..... the Clean Energy Cess is leviable on the raw coal. Hence, we decline to interfere with the impugned order and the same is hereby sustained along with the reasons mentioned thereon. 7. Regarding penalty, it appears 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 th .....

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