CESTAT Chennai Rules on Education Cess Calculation for Non-cooking Coal Appeal

The Appellate Tribunal CESTAT CHENNAI, in a judgment by Shri Mathew John, addressed the calculation of education cess and higher education cess on non-cooking coal. The parties agreed to abide by a Division Bench's decision, which had ordered a predeposit due to the small amount involved. The applicant agreed to make a predeposit of the entire duty amount for the appeal's admission. The Tribunal allowed the replacement of incorrect documents in the appeal memorandum and directed procedural steps for further processing the appeal.

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Issues Involved:
Calculation of education cess and higher education cess on non-cooking coal.

Analysis:
The judgment by the Appellate Tribunal CESTAT CHENNAI, delivered by Shri Mathew John, deals with the calculation of education cess and higher education cess on non-cooking coal. The primary issue at hand is whether the clean energy cess payable on non-cooking coal should be added first to other customs duties before calculating the education cesses. The Tribunal notes that the matter was to be considered by a Division Bench. However, both parties agree that the Division Bench had already heard the case at the stay stage and had ordered a predeposit due to the small amount involved. Consequently, the parties have no objection to this Bench passing an order in line with the Division Bench's decision. The applicant has agreed to make a predeposit of the entire duty amount of Rs.4,950 along with interest within four weeks for the appeal's admission, with compliance to be reported by a specified date.

Furthermore, the learned counsel representing the applicant brings to the Tribunal's attention that the appeal memorandum included incorrect Order-in-Original and Bill of Entry. The counsel seeks permission to replace these documents with the correct ones. The Tribunal directs the applicant to file an application before the Registry for this purpose, and the Registry is instructed to allow the replacement. Additionally, the Registry is directed to link this appeal with other related Appeal Nos. C/135 to 139/2012. The judgment concludes with the order being dictated and pronounced in open court, emphasizing the procedural steps to be followed by the parties and the Registry for the appeal's further processing.

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