Excise Duty Leviable on Clearance of Coals from Transferor Unit in accordance with Central Excise Act: CESTAT [Read Order]

Excise Duty - Clearance of Coals - Coals - CESTAT - taxscan

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the excise duty is leviable on clearance of colas from the transferor unit under the Central Excise Act,1944.  Mahanadi Coalfields Limited, the appellant assessee is engaged in the business of production and selling of coal and their coal mines located…

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