2014 (6) TMI 239

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.... For the Respondent : Shri Amresh Jain, DR ORDER Per: Justice G. Raghuram: The petitioner -appellant is the assessee. The appeal is preferred against the order dated 31.12.2012 of the Commissioner, Central Excise & Service Tax, Raipur. Pursuant to two show cause notices dated 08.09.2011 and 03.09.2012; covering the period July 2010 to June 2011 and July 2011 to March 2012 respectively, ....

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....d quantities of coal and to have under-remitted the Cess due, to the extent confirmed by the adjudication order. 4. In exercise of powers under Section 84 of the Finance Act, 2010 and vide Notification No. 6/2010-Clean Energy Cess, dated 22.06.2010, the Clean Energy Cess Rules, 2010, were issued and came into force w.e.f. 01.07.2010. Rule 2(h) of the Rules defines 'specified goods' to mean 'raw....

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...., enclosing evidence of payment of Cess by specified date, following the month in which the removal is made. 5. Proceedings were initiated on allegations that the petitioner, after extracting the raw coal had fed most of the quantity into its coal washery; effected clearances of wash coal, wash coal fines; middling and raw coal; but had under-remitted Cess; and in view of the quantity of coal a....

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...., towards Cess. 8. The substantive dispute in the appeal is whether the petitioner is required to pay Cess on the quantity of coal mined and fed to its washery located within the mine premises; whether this amounts to 'removal' under the Rules; and whether the coal mine and despatched after crushing and feeding to the washery located within the mine amounts to captive consumption of raw coal, w....