2018 (9) TMI 635

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.... Present for the Appellant: Mr. Hemant Bajaj & Dhruv Tiwari, Advocates Present for the Respondent: Mr. M.R. Sharma, D.R. ORDER PER: RACHNA GUPTA All the Appeals are taken together, the issue being common to all. The appellants herein are Government of India undertaking and the wholly owned subsidiary companies of M/s Coal India Ltd. engaged in the business of mining and selling of coa....

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.... the identical issue has come up before the Tribunal in the assessee's case - (M/s Western Coalfields Ltd.) in Excise Appeal No. 57884, 57908 & 58595/2013 dated 05.01.2017, where it was observed that the issue involved in the present Appeals is sub judice before the Hon'ble Supreme Court in matter of Civil Appeal No. 4056-4064 of 1999 (Mineral Area Development Vs. Steel Authority of India). Hence,....