https://www.taxtmi.com/caselaws?id=440024 Clean energy cess was payable on raw coal removed from the mine, and where cess had already been paid on the gross quantity of raw coal, Notification No. 4/2010-C.E. exempted clean coal cleared from the washery from a second levy. The demand under Section 11D of the Central Excise Act, 1994 could survive only on proof that excess cess had been collected from customers; the record did not establish such collection, and the amounts were treated as price adjustments under MOUs. Accordingly, no further cess was payable and the Section 11D demand with interest under Section 11DD was unsustainable. en-us Fri, 23 Jun 2023 00:00:00 +0530 Sat, 08 Jul 2023 07:36:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440024 Clean energy cess was payable on raw coal removed from the mine, and where cess had already been paid on the gross quantity of raw coal, Notification No. 4/2010-C.E. exempted clean coal cleared from the washery from a second levy. The demand under Section 11D of the Central Excise Act, 1994 could survive only on proof that excess cess had been collected from customers; the record did not establish such collection, and the amounts were treated as price adjustments under MOUs. Accordingly, no further cess was payable and the Section 11D demand with interest under Section 11DD was unsustainable. Case-Laws Central Excise Fri, 23 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440024