SAURASHTRA CEMENT LTD. Vs. CC, JAMNAGAR

JUDGEMENT

(1.) THE appellant importer had imported coal in bulk form under various B/Es, from time to time, which were assessed provisionally at the time of clearance. The customs department desired to levy and collect coal cess @ Rs. 10/ - per MT on the steam coal imported by the appellant importer. Coal Cess @ Rs. 3.5 per MT was paid provisionally.

(2.) THE Superintendent of Customs, Customs House, Porbandar in his letter dated 30 -3 -2005 addressed to M/s. Velji P. Sons, Custom House Agent informed that all the bills of entry filed by them on behalf of the various importers in respect of import of coal/coke upto 31 -3 -2004 have been treated as finally assessed by this Customs House.

(3.) SUBSEQUENTLY show cause notices were issued to both the appellants for recovery of differential coal cess @ Rs. 6.5 per MT and in both the cases the adjudicating authority dropped the demand holding that no cess is liable to be paid by the appellants vide his orders No. 17/2007 and 8/2007 both dated 26 -12 -2007. Thereafter M/s. Saurashtra Cement Ltd. filed a refund claim which was sanctioned but Revenue filed an appeal on the ground that appellants had not challenged the finalization of bill of entry and therefore consequential relief was not available. In the case of the appellant M/s. Gujarat Sidhee Cements Ltd., the refund claim was rejected and on an appeal filed by the appellant, appeal was also rejected. Both the appellants are in appeal against rejection of refund claim.