ESSKAY MINERALS Vs. COAL INDIA LIMITED

JUDGEMENT

(1.) COUNSEL appearing for the petitioner submitted that they are seeking stay against Annexures -2 and 3 mainly for the reasons that the royalty amount as well as stowing excise duty has been added in the assessable value for the payment of the excise duty on coal. It is submitted by the counsel for the petitioner that the issue involved is whether the amount of royalty and the amount of stowing excise duty can be treated as tax or not and if it is treated as tax, it is excluded from the valuation of the goods in question under Section 4(3)(d) of the Central Excise Act, 1944. Stowing excise duty is leviable under the Coal Mines (Conservation and Development) Act, 1974 and it is defined under Section 3(j) of this Act and charging Section is Section 6 of the Act, 1974.

(2.) COUNSEL appearing for the respondents vehemently submitted that it is true that the matter is pending before the Nine Judges' Bench of Hon'ble the Supreme Court. As per the order passed by the Hon'ble Supreme Court in the case of Mineral Area Development Authority and Others Vs. Steel Authority of India and Others, reported in : (2011) 4 SCC 450, paragraph 2 of the said order reads as under:

(3.) LOOKING to the contentions raised in this writ petition, Rule.