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of <h1>Excise duty on coal includes royalty for extraction, Appellate Tribunal rules, appellant must deposit Rs. 75 lakhs.</h1> <h3>NORTHERN COALFIELDS LTD. Versus COMMISSIONER OF C. EX. & ST., BHOPAL</h3> NORTHERN COALFIELDS LTD. Versus COMMISSIONER OF C. EX. & ST., BHOPAL - 2013 (295) E.L.T. 307 (Tri. - Del.) The Appellate Tribunal CESTAT NEW DELHI ruled that excise duty on coal should include royalty paid for extraction. The appellant's challenge was rejected as royalty is a direct cost in making coal marketable. The appellant was directed to deposit Rs. 75 lakhs within 4 weeks.
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