https://www.taxtmi.com/caselaws?id=197859 Clean energy cess was held leviable on shale rejects generated during coal extraction because the statutory definition of specified goods covered raw coal and the rejects were treated as part of the extracted coal stream; the demand was therefore sustained. Penalty was not justified because the issue had arisen for the first time before the Tribunal, no supporting case law was produced by either side, and no mala fide intention was found. The assessee thus received partial relief, with the cess demand upheld but the penalty deleted. en-us Thu, 09 Nov 2017 00:00:00 +0530 Tue, 05 Mar 2019 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197859 Clean energy cess was held leviable on shale rejects generated during coal extraction because the statutory definition of specified goods covered raw coal and the rejects were treated as part of the extracted coal stream; the demand was therefore sustained. Penalty was not justified because the issue had arisen for the first time before the Tribunal, no supporting case law was produced by either side, and no mala fide intention was found. The assessee thus received partial relief, with the cess demand upheld but the penalty deleted. Case-Laws Central Excise Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197859