https://www.taxtmi.com/caselaws?id=463327 Unexplained delay in adjudicating show cause notices within the period contemplated by Section 11A(11) can vitiate the adjudication where no cogent reason is recorded for the lateness. On valuation, royalty for coal is includible in assessable value because it is contractual consideration and not a tax falling within the valuation exclusion for taxes paid or payable. By contrast, stowing excise duty levied under the Coal Mines (Conservation and Development) Act is treated as duty of excise and is excludible from transaction value. The result is a mixed outcome: delay-based challenges succeed for the covered notices, royalty remains includible, and stowing excise duty is excluded. en-us Tue, 11 Mar 2025 00:00:00 +0530 Fri, 22 Aug 2025 15:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463327 Unexplained delay in adjudicating show cause notices within the period contemplated by Section 11A(11) can vitiate the adjudication where no cogent reason is recorded for the lateness. On valuation, royalty for coal is includible in assessable value because it is contractual consideration and not a tax falling within the valuation exclusion for taxes paid or payable. By contrast, stowing excise duty levied under the Coal Mines (Conservation and Development) Act is treated as duty of excise and is excludible from transaction value. The result is a mixed outcome: delay-based challenges succeed for the covered notices, royalty remains includible, and stowing excise duty is excluded. Case-Laws Central Excise Tue, 11 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463327