2018 (9) TMI 635 – CESTAT NEW DELHI – TMI – Valuation – inclusion of royalty, towing excise duty, transit fee, MPGATSDA tax, terminal tax, entry tax, etc. collected from its customers in assessable value – Held that:- Identical issue came up before the Tribunal in the case of M/S WESTERN COALFIELDS LIMITED VERSUS CCE AND ST, BHOPAL [2017 (1) TMI 1611 – CESTAT NEW DELHI], where it was held that This issue is sub judice before the Hon’ble Supreme Court in Mineral Area Development vs. Steel Authority of India and Others [2011 (3) TMI 1554 – SUPREME COURT].
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The appellants are at liberty to come again after having final verdict from the Supreme Court, within a prescribed time, if advices so. – E/56177 – 56181 & 56544 – 56551/2013 [DB] – A
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om its customers which were not included in the accessible value for discharging central excise duty on coal. Demand was raised vide respective Show Cause Notices which has been confirmed vide the Orders under challenge, resultantly, the present Appeals. 2. We have heard both the parties. It is submitted on the behalf of appellant that the issue about royalty to be taxed or not is sub judiced and is pending for consideration before the Constitution Bench of the Hon ble Apex Court. Ld. DR has conceded the same. 3. 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 ob
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