2025 (1) TMI 1779

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....r (Technical) For the Appellant : Ms. Sukriti Das and Ms. Daliya Singh, Advocates For the Respondent : Shri Rakesh Agarwal, Authorised Representative ORDER BINU TAMTA: 1. The issue in the above appeals relate to recovery of Clean Environment Cess [CES] from the appellant on the closing stock of coal as on 30.06.2017 and removed on or after 01.07.2017 on repeal of the Finance Act, 20....

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....ent. Section 83(3) of the 2010 Finance Act provided that there shall be levied and collected in accordance with the provisions of the Chapter a cess at the rates set forth in the Tenth Schedule. Section 83(3) was repealed by section 18(1) of the 2017 Taxation Amendment Act w.e.f. 01.07.2017 and consequently the 2010 Rules also stood repealed. However, a new levy of cess, namely, the GST Compensati....

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....017 but removed on or after 01.07.2017 and not the GST Compensation Cess @ Rs. 400 per M.T. The decision of the Supreme Court in Vazir Sultan Tobacco, therefore, does not help the department." 3. Considering the law laid down above, we find that the appellant having Unit-I and Unit-2 are engaged in the production of coal and were discharging the CEC chargeable on coal. Prior to introduction of ....