https://www.taxtmi.com/caselaws?id=466592 Whether a cess levy applies to goods in stock removed after repeal turns on accrual of liability before repeal and applicable transitional law. The repeal effective 01.07.2017 and the saving provision preserved only liabilities already accrued; liability under the earlier cess had not accrued for coal remaining in stock on 30.06.2017 and removed on or after 01.07.2017. Consequently collection after repeal is under the GST compensation cess regime and the prior demand for Clean Environment Cess was set aside with the appeal allowed in favour of the assessee. en-us Tue, 28 Jan 2025 00:00:00 +0530 Fri, 13 Feb 2026 19:07:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466592 Whether a cess levy applies to goods in stock removed after repeal turns on accrual of liability before repeal and applicable transitional law. The repeal effective 01.07.2017 and the saving provision preserved only liabilities already accrued; liability under the earlier cess had not accrued for coal remaining in stock on 30.06.2017 and removed on or after 01.07.2017. Consequently collection after repeal is under the GST compensation cess regime and the prior demand for Clean Environment Cess was set aside with the appeal allowed in favour of the assessee. Case-Laws Central Excise Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466592