https://www.taxtmi.com/caselaws?id=447780 The dominant issue was whether Clean Energy Cess (CEC) remained payable on coal lying in stock on 30.06.2017 but removed on or after 01.07.2017 after repeal of the charging provisions. Relying on HC authority that, although manufacture may determine dutiability, the duty/cess liability crystallizes only on clearance/removal, the Tribunal held that no CEC could be demanded on removals made on or after 01.07.2017, even if the coal was manufactured/stocked earlier. Consequently, the impugned order confirming CEC demand was set aside and the appeal was allowed. en-us Wed, 03 Jan 2024 00:00:00 +0530 Thu, 08 Jan 2026 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447780 The dominant issue was whether Clean Energy Cess (CEC) remained payable on coal lying in stock on 30.06.2017 but removed on or after 01.07.2017 after repeal of the charging provisions. Relying on HC authority that, although manufacture may determine dutiability, the duty/cess liability crystallizes only on clearance/removal, the Tribunal held that no CEC could be demanded on removals made on or after 01.07.2017, even if the coal was manufactured/stocked earlier. Consequently, the impugned order confirming CEC demand was set aside and the appeal was allowed. Case-Laws Central Excise Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447780