https://www.taxtmi.com/highlights?id=97272 Levy of Clean Energy Cess (CEC) and central excise duty (CED) on raw coal arises at the time of removal from the mines; 'place of removal' is the mine and payment follows the prescribed manner. Coal cleared to an on-site captive power plant cannot be treated as 'used for raising' coal and thus is not automatically excluded from CEC/CED, and exemption notification 67/95-CE does not apply to such mine clearances. Discrepancies between statutory returns do not by themselves sustain a demand; the factual matrix and account reconciliation must be verified and duties recalculated where short payment is found. en-us Sat, 28 Feb 2026 12:11:20 +0530 Sat, 28 Feb 2026 12:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97272 Levy of Clean Energy Cess (CEC) and central excise duty (CED) on raw coal arises at the time of removal from the mines; 'place of removal' is the mine and payment follows the prescribed manner. Coal cleared to an on-site captive power plant cannot be treated as 'used for raising' coal and thus is not automatically excluded from CEC/CED, and exemption notification 67/95-CE does not apply to such mine clearances. Discrepancies between statutory returns do not by themselves sustain a demand; the factual matrix and account reconciliation must be verified and duties recalculated where short payment is found. Highlights Central Excise Sat, 28 Feb 2026 12:11:20 +0530 https://www.taxtmi.com/highlights?id=97272