2018 (7) TMI 1279

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....s are identical and hence are being disposed through this common order. 2. The brief facts for purposes of the present appeals are that the appellants purchase coal from various subsidiary companies of M/s Coal India Ltd., like M/s South Eastern Coalfield, M/s Northern Coalfield Ltd. Etc. The Coal was being purchased as an input in the manufacturing activity and the excise duty paid on such coal was being availed as Cenvat Credit. During the period in dispute, the coal companies raised supplementary invoices after making payment of differential excise duty which arose as a result of the dispute regarding the inclusion of various elements such as Royalty, Stowing excise duty, Clean Energy Cess etc in the assessable value of coal. The Depart....

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....case of Mining Area Development Authority V/s Steel Authority of India Ltd and others vide Civil Appeal No. 4056-5064/1999. Since the issues in the appeals filed by the Coal Companies are debatable, allegations of suppression cannot be attributed to them. ii. He also submitted that the present case in identical circumstances came up before the Tribunal in the case of Birla Corporation Ltd. V/s Commissioner and the Tribunal vide Final Order No. 52486/2018 dated 03/07/2018, allowed the appeal by observing that there is no allegation of fraud or suppression on the part of the appellant therein He prayed that by following the decision of Tribunal the present appeals may also be allowed. 5. The Ld. DR justified the impugned order. It is submi....

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....identical set of facts involving the same coal companies. In that case the Tribunal allowed the Cenvat Credit holding that there cannot be suppression of fact when the issue of liability of payment of Excise duty at the end of the coal companies was a debatable issue which is pending adjudication in the Apex Court. 9. The observations from the Tribunal in that case are reproduced below:- "7. Having considered the rival contentions of both the sides, we take notice that this Tribunal in connected matter of South Eastern Coalfields Ltd. in Appeal No.52023-52026/2014-DB dated 3.4.2017 vide Final Order No.52723-52726/2017 dated 3.4.2017, taking notice of pendency of similar matter before the Hon'ble Supreme Court in the case of South Eastern....