South Eastern Coalfields Limited Versus C.C.E. & S.T., Raipur, CGST CE &CC, Bhopal
Central Excise
2018 (9) TMI 635 – CESTAT NEW DELHI – TMI
CESTAT NEW DELHI – AT
Dated:- 31-7-2018
E/56177 – 56181 & 56544 – 56551/2013 [DB] – A/52682-52694/2018-EX[DB]
Central Excise
MR. BIJAY KUMAR, MEMBER (TECHNICAL) And MRS. RACHNA GUPTA, MEMBER (JUDICIAL)
Present for the Appellant: Mr. Hemant Bajaj & Dhruv Tiwari, Advocates
Present for the Respondent: Mr. M.R. Sharma, D.R.
ORDER
PER: RACHNA GUPTA
All the Appeals are taken together, the issue being common to all. The appellants herein are Government of India undertaking and the wholly owned subsidiary companies of M/s Coal India Ltd. engaged in the business of mining and sel
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ded 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 observed that the issue involved in the present Appeals is sub judice before the Hon'ble Supreme Court in matter of Civil Appeal No. 4056-4064 of 1999 (Mineral Area Development Vs. Steel Authority of India). Hence, a request was made that the hearing of the Appeals may be adjourned sine die with a liberty to move an application after the decision of Hon'ble Supreme Court in Civil Appeal No. 4056-4064/1999. By considering the totality of facts and circumstances of the case and by following our earlier d
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