2007 (4) TMI 479

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.... [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from OIA No 10/04 (V) CH dated 21-7-2004 passed by the Commissioner (Appeals) holding that the cess levied on coke is justified. He has also held that coal and coke are one and the same. The appellants had relied on the Ministry of Coal's clarification clarifying that excise duty and cess is leviable only on raw coal dispatched fr....