https://www.taxtmi.com/caselaws?id=794480 Royalty recovered on coal clearances is not "tax" for the exclusion in Section 4(3)(d) of the Central Excise Act, so it is includible in transaction value and duty is sustainable for the normal period. Stowing Excise Duty, being a duty of excise, was treated as deductible from the assessable value, so no central excise duty was payable on that component. The dispute was characterised as interpretational, with no proved suppression of facts or intent to evade, so the extended limitation period could not be invoked. Interest on the time-barred component and penalty under Section 11AC were also set aside. en-us Tue, 23 Jun 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794480 Royalty recovered on coal clearances is not "tax" for the exclusion in Section 4(3)(d) of the Central Excise Act, so it is includible in transaction value and duty is sustainable for the normal period. Stowing Excise Duty, being a duty of excise, was treated as deductible from the assessable value, so no central excise duty was payable on that component. The dispute was characterised as interpretational, with no proved suppression of facts or intent to evade, so the extended limitation period could not be invoked. Interest on the time-barred component and penalty under Section 11AC were also set aside. Case-Laws Central Excise Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794480