Levy of Clean Energy Cess (CEC) and central excise duty (CED) on...

Levy of Clean Energy Cess (CEC) and central excise duty (CED) on raw coal arises at the time of removal from the mines; 'place of removal' is the mine and payment follows the prescribed manner. Coal cleared to an on-site captive power plant cannot be treated as 'used for raising' coal and thus is not automatically excluded from CEC/CED, and exemption notification 67/95-CE does not apply to such mine clearances. Discrepancies between statutory returns do not by themselves sustain a demand; the factual matrix and account reconciliation must be verified and duties recalculated where short payment is found.