https://www.taxtmi.com/caselaws?id=448759 Clean Energy Cess on coal accrued at the stage of production because the levy was created on production and the payment rules did not change the taxable event; repeal under the 2017 amendment did not remove liability already accrued, so the demand for the normal period was sustained. The extended period could not be invoked because the dispute was interpretational, the relevant facts were already known to the department, and suppression or wilful evasion was not established. Interest remained payable for the normal period, but penalty could not be sustained once the extended period failed, so the demand was confined to the normal period with interest. en-us Tue, 12 Sep 2023 00:00:00 +0530 Tue, 23 Dec 2025 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448759 Clean Energy Cess on coal accrued at the stage of production because the levy was created on production and the payment rules did not change the taxable event; repeal under the 2017 amendment did not remove liability already accrued, so the demand for the normal period was sustained. The extended period could not be invoked because the dispute was interpretational, the relevant facts were already known to the department, and suppression or wilful evasion was not established. Interest remained payable for the normal period, but penalty could not be sustained once the extended period failed, so the demand was confined to the normal period with interest. Case-Laws Central Excise Tue, 12 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448759