Court Upholds 5% Excise Duty on Coal from Coal India Ltd., Rejecting Petitioner's Claim of 1.03% Under Notification No. 1/2011-C.E.

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....Petitioner challenged the levying of 5% excise duty with cess on the coal purchased by them from the Coal India Ltd. claiming that levying of such 5% of excise duty is illegal and instead ought to have been levied only 1.03% duty in terms of the Government of India’s Notification No. 1/2011-C.E., dated 1-3-2011 - decided against the petitioner - HC....