2018 (4) TMI 1018

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....ected against order-in-appeal No. NGP/EXCUS/OOO/APPL/050/ 13-14 dated 27,03.2014. 2. Heard both sides and perused the records. 3. The issue involved in this case is that the appellant paid an amount of Rsn3/93,438/- as excise duty for the period 01.0302011 to 31.032011; appellant is supplier of coal to state public sector and during the relevant period in question, discharged the duty liability ....

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....her submission that during the relevant period, duty liability on coal extracted was not a settled and there were different interpretation in favour and against resulted in issuance of Notification Nou29/2011-CE dated 24.0302011, wherein duty liability was fastened on the coal, It is her submission that for the period 01003.2011 to 30.03.2011 no duty liability is required to be discharged. It is h....

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.... such letter, I do find that the said letter categorically intimates the jurisdictional Asst. Commissioner, that the production and clearance of coal for the period 01.03.2011 to 30.03.2011 is done on payment of duty under protest. I am of the view that this itself should have been enough for the lower authorities to come to a conclusion that the duty liability has been discharged under protest. P....