Western Coal Field Ltd vs Commissioner Of Central Excise

IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,WEST ZONAL BENCH AT MUMBAI

COURT No. II

APPEAL No.E/3508/04

(Arising out of Order-in-Appeal No.RK/257 to 258/NGP/C/2004 dated 27/09/2004 passed by Commissioner of Central Excise (Appeals), Nagpur)

For approval and signature:

Honble Mr. P.K. Jain, Member (Technical) Honble Mr. S. S. Garg, Member (Judicial)

1. Whether Press Reporters may be allowed to see :No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the : Yes CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether Their Lordships wish to see the fair copy :Seen of the Order?

4. Whether Order is to be circulated to the Departmental :Yes authorities? ========================================

Western Coal Field Ltd., Appellant Vs. Commissioner of Central Excise, Respondent Nagpur

Appearance: None for appellant Shri.Rakesh Goyal, Dy. Comm. (AR), for respondent

CORAM: Honble Mr. P.K. Jain, Member (Technical) Honble Mr. S.S. Garg, Member (Judicial)

Date of Hearing : 22/05/2015 Date of Decision : 22/05/2015

ORDER NO

Per: P. K. Jain 1. The appeal is directed against Order-in-Appeal No.RK/257 to 258/NGP/C/2004 dated 27/09/2004 passed by Commissioner of Central Excise (Appeals), Nagpur.

2. The brief facts of the case are that the appellant was availing the benefit of exemption Notification No.63/95-CE dated 16/03/1995 which was denied in the impugned order based upon this Tribunals decision in the case of South Eastern Coalfield Ltd., Vs. CCE, Raipur  2001 (127) ELT 554 (Tri-Del) . This view was further confirmed in this Tribunals decision in the case of the same assessee reported in 2003 (155) ELT 87 (Tri-Del). The matter has gone to the Honble Supreme Court. The Honble Supreme Court vide their order dated 01/08/2006 reported in 2006 (200) ELT 357 (SC) had set aside the order of this Tribunal and has observed as under:

24. In? other words, we have to interpret the word precinct in the exemption notification to mean the surrounding region or area, as defined in Collins English Dictionary or the surroundings or environs of a place as defined in the New Shorter Oxford English Dictionary. This is because the purpose of the exemption notification is to grant exemption from excise duty to goods produced in a mine so as to encourage the mining industry. A workshop which is in an area in the environs of a mine and is existing solely for the purpose connected with the mine and under the same management, is obviously directly serving the mining operations. Hence, we have to interpret the notification so as to include such a workshop within the definition of a mine for the purpose of grant of exemption, as that would encourage the mining industry.

3. In view of the said decision of the Honble Supreme Court, the appeal filed by the appellant is allowed with consequential benefit, if any.

(Pronounced in Court)

(S.S. Garg) Member (Judicial) (P.K. Jain) Member (Technical)

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