2026-VIL-1131-CESTAT-KOL-CE
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CENTRAL EXCISE CESTAT Cases

Central Excise - Deductibility of Stowing Excise Duty from Transaction Value of coal for computing excise duty - The appellant collected Stowing Excise Duty from its customers. Revenue contended that Stowing Excise Duty is includable in the assessable value of coal cleared, thereby attracting additional excise duty - Whether Stowing Excise Duty constitutes a "tax" under Section 4(3)(d) of the Central Excise Act, 1944 and therefore is deductible from the transaction value, or whether it is exigible to excise duty – HELD - The Stowing Excise Duty is a duty of excise itself and is deductible under the exclusion of "other taxes" provided under Section 4(3)(d) of the Act. Since Stowing Excise Duty is already a duty component, it cannot be subjected to further excise duty - No additional duty is imposed on Stowing Excise Duty as it constitutes a valid deduction from the transaction value – The appeal is disposed of - Deductibility of Royalty from Transaction Value of coal for computing excise duty - Revenue contended that Royalty should be included in the assessable value, thereby attracting additional excise duty - Whether Royalty is in the nature of a "tax" under Section 4(3)(d) of the Central Excise Act, 1944 and therefore deductible from the transaction value, or whether it is exigible to excise duty – HELD - Royalty is not in the nature of tax. Since Royalty does not fall within the exclusion of "other taxes" under Section 4(3)(d) of the CEA Act, it is not deductible from the transaction value and is therefore exigible to excise duty - Demand of duty on account of Royalty is confirmed for the period falling within the normal period of limitation, but no interest is imposed on such demand based on the Supreme Court precedent in Mineral Area Development Authority.
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