TMI Blog2018 (8) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.4.2017 vide Final Order No.52723-52726/2017 dated 3.4.2017, taking notice of pendency of similar matter before the Hon’ble Supreme Court in the case of South Eastern Coal Fields Ltd. and ors. and also other cases, referred to in the above case, disposed of the appeal of the South Eastern Coal Fields Ltd., granting liberty to them to come again after having final verdict from the Hon’ble Supreme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Coal is one of the important input of the appellant used in the manufacture of cement and cement clinker. The brief facts of the case are that the appellant are engaged in the manufacture of Cement Clinker and Cement falling under Chapter Heading No.25 of the first schedule of the Central Excise Tariff Act, 1985. They are availing Cenvat Credit facility on inputs, capital goods and input services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 29.09.2015 was issued to the appellant and subsequently proceeding was finalized by the adjudicating authority vide order-in-original no.77/CE/UDR/2016-17/ADC dated 04.01.2017 wherein Cenvat Credit was disallowed and ordered to recover the same along with interest and penalty. The said order of the adjudicating authority was upheld by the commissioner (A) vide order-in-appeal no 107(AG)/CE/JD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y SECL. Further, it is also not disputed by the Revenue, the fact of deposit of such duty collected by SECL, with the Govt. exchequer. 5. Ld. Counsel appearing for the appellant argues that in view of the admitted facts that the demand of duty on such charges like royalty charges, etc. is subjudice before the Hon ble Supreme Court in Civil Appeal No.4056-5064/1999 (Mineral Area Development Vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter before the Hon ble Supreme Court in the case of South Eastern Coal Fields Ltd. and ors. and also other cases, referred to in the above case, disposed of the appeal of the South Eastern Coal Fields Ltd., granting liberty to them to come again after having final verdict from the Hon ble Supreme Court. Moreover, we are satisfied that there is no element of fraud and suppression on the part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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