Held - The Adjudicating Authority is empowered to not only adjust arrears of tax recoverable from the assessee from any money/refund which is in the hands of the authority payable to the assessee, further empowers to issue certificate for adjustment to another Central Excise Officer who may have any money payable to the assessee, and also empowers to issue certificate to the District Collector for recovery of tax dues as arrears of land revenu.....

Held - The dispute with regard to rebate totalling Rs.59,16,907 was sub judice before the Hon’ble Rajasthan High Court on the date of adjustment vide orders-in-original dated 28.01.2013. The said order is patently illegal and in violation of the instructions of the Board’s Circular No.13/92-CX-6 dated 4.11.1992. I further find that this Tribunal in its precedent judgement in the case of Voltas Ltd.  Vs. CCE has held that Section .....

Held - Having considered the rival contentions, and in view of the facts and circumstances that it was the practice in the coal company that excise duty is not chargeable on royalty etc. these items being in the nature of levy of tax or fee, they were not charging excise duty. The SECL (a PSU) charged duty on royalty, cess etc. vide supplementary invoice only on substantial dispute raised by the Central Excise Department. The coal company star.....

Held - After hearing both the parties and perusing the decisions as impressed upon, we observe that the moot issue is about the entitlement of the appellants to avail cenvat credit on the basis of supplementary invoices issued by the Coal Companies. It has been specifically noted that the connected matters of South Eastern Coal Field Ltd. are pending adjudication before the Hon’ble Apex Court.

Issue being already sub-judiced the elemen.....

Held - Since both the parties have agreed that 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.....

Held - After hearing both the parties and perusing the decisions as impressed upon, I observe that the similar line of arguments has been submitted rather by both the parties in both these matters about the moot issue of the entitlement of the appellants to avail cenvat credit on the basis of supplementary invoices issued by the Coal Companies. In both these decisions, it has been specifically noted that the connected matters of South Eastern .....