https://www.taxtmi.com/caselaws?id=796454 Clean Energy Cess on removal of raw coal is imposed on the producer under the Clean Energy Cess Rules, 2010; purchasers who merely buy coal are not liable for that cess. Penalty for dealing with confiscation-liable goods requires, under Rule 26 of the Central Excise Rules, 2002, a finding that the person knew or had reason to believe the goods were liable to confiscation. Rule 25 applies to specified regulated categories and does not extend to ordinary purchasers outside those categories. In the absence of such a finding, purchasers of confiscated coal cannot be penalised, and penalties collected for release of the coal must be returned. en-us Mon, 03 Aug 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796454 Clean Energy Cess on removal of raw coal is imposed on the producer under the Clean Energy Cess Rules, 2010; purchasers who merely buy coal are not liable for that cess. Penalty for dealing with confiscation-liable goods requires, under Rule 26 of the Central Excise Rules, 2002, a finding that the person knew or had reason to believe the goods were liable to confiscation. Rule 25 applies to specified regulated categories and does not extend to ordinary purchasers outside those categories. In the absence of such a finding, purchasers of confiscated coal cannot be penalised, and penalties collected for release of the coal must be returned. Case-Laws Central Excise Mon, 03 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796454