ANMOL INDIA LIMITED Vs. COAL INDIA LIMITED

JUDGEMENT

(1.) The present 5 (five) writ petitions involve common question of law and also as agreed by the parties, all these petitions are heard together and are being disposed of by this common judgment and order.

(2.) The writ petitioners are limited companies registered under the Indian Companies Act, 1956 having their offices at Guwahati/ in Punjab and doing business in coal by way of purchasing from the North Eastern region and supplying to various brick fields through traders in the North Eastern region as well as other parts of the country. They have challenged the levying of 5% excise duty with cess on the coal purchased by them from the Coal India Ltd. claiming that levying of such 5% of excise duty is illegal and instead ought to have been levied only 1.03% duty in terms of the Government of India's notification No.1/2011-CE dated 1.3.2011.

(3.) It has been stated by the writ petitioners that "coal" falls under Chapter 27 of the Central Excise Tariff Act, 1985 and there is 5% excise duty of coal and 3% cess on the duty tariff.