9911796707
TMI Blog2024 (8) TMI 1395X X X X Extracts X X X X X X X X Extracts X X X X ..... al Commissioner confirming the duty amount under the provisions of section 11A (4) of the Central Excise Act, 1944 [Central Excise Act] with penalty under section 11AC (1) (c) of the Central Excise Act. 2. It transpires from the records that in Writ-Petition No. 283/2013 filed by Manohal Lal Sharma, the Supreme Court, by an order dated 24.09.2014, directed the allottees of the coal blocks to pay an amount of Rs. 295/- per M.T. of coal extracted as an additional levy. Pursuant to the aforesaid direction of the Supreme Court, a show cause notice dated 29.07.2016 was issued to the appellant calling upon the appellant to pay central excise duty on the additional levy of Rs. 295/- per M.T. on the coal extracted from mines during the period from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved, the appellant filed the appeal before the Commissioner (Appeals), which appeal has been dismissed by the order dated 22.03.2018. The relevant portion of the order of the Commissioner (Appeals) is reproduced below :- "9. Hon'ble Supreme Court has directed that the allottees of the coal blocks other than those covered by the judgment and the four coal blocks covered by this order must pay an amount of Rs. 295/- per metric ton of coal extracted as an additional levy in any case on or before 31st December 2014. Hon'ble Supreme Court has delivered the decision on the issue of imposing additional levy of Rs. 295/- per M.T. of Coal extracted which has binding effect on all allottees of Coal blocks. The adjudicating authority has given h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of additional levy of Rs. 295/- per M.T. imposed by the Hon'ble Supreme Court. 11. The appellant contention that demand of beyond normal period of one year cannot be invoked in the instant case Is not sustainable in as much as the differential duty becomes payable pursuant to the judgment of Hon'ble Supreme Court. The appellant is legally bound to follow the judgment. The liability to pay differential duty arises automatically in the light of judgment of Hon'ble Supreme Court. It was a clear case of suppression warranting invocation of extended period and imposition of mandatory penalty under section 11AC". 4. This appeal has been filed to assail the aforesaid order passed by the Commissioner (Appeals). 5. No one has appeared on behalf ..... X X X X Extracts X X X X X X X X Extracts X X X X
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