CUSTOMS, EXCI SE AND SERVI CE TAX APPELLATE TRI BUNAL REGI ONAL BENCH AT HYDERABAD Division Bench – Court No. – I Excise Appeal No. 27439 of 2013 (Arising out of Order-in-Original No. 03-04/2013-Adjn (C.Ex.)(Commr) dt.29.04.2013 passed by Commissioner of Customs, Central Excise & Service Tax, Hyderabad-II)

M/ s Singareni Collieries Company Ltd Singareni Bhavan, Red Hills, PB No.18, ......Appellant Khairatabad PO, Hyderabad – 50 0004 VERSUS Commissioner of Central Excise &

Service Tax, Hyderabad - I I ……Respondent Kendriya Shulk Bhavan, LB Stadium Road, Basheerbagh, Hyderabad – 500 004 WITH Excise Appeal No. 23566 of 2014 (Arising out of Order-in-Original No. HYD-EXCUS-002-COM-021-14-15 dt.20.08.2014 passed by Commissioner of Customs, Central Excise & Service Tax, Hyderabad-II)

M/ s Singareni Collieries Company Ltd Singareni Bhavan, Red Hills, PB No.18, ......Appellant Khairatabad PO, Hyderabad – 50 0004 VERSUS Commissioner of Central Excise &

Service Tax, Hyderabad - I I ……Respondent Kendriya Shulk Bhavan, LB Stadium Road, Basheerbagh, Hyderabad – 500 004 WITH Excise Appeal No. 20073 of 2015 (Arising out of Order-in-Original No. HYD-EXCUS-002-COM-029-14-15 dt.16.09.2014 passed by Commissioner of Customs, Central Excise & Service Tax, Hyderabad-II)

M/ s Singareni Collieries Company Ltd Singareni Bhavan, Red Hills, PB No.18, ......Appellant Khairatabad PO, Hyderabad – 50 0004 VERSUS Commissioner of Central Excise &

Service Tax, Hyderabad - I I ……Respondent Kendriya Shulk Bhavan, LB Stadium Road, Basheerbagh, Hyderabad – 500 004 WITH Excise Appeal No. 21509 of 2015 (Arising out of Order-in-Original No. HYD-EXCUS-002-COM-045-14-15 dt.31.03.2015 passed by Commissioner of Customs, Central Excise & Service Tax, Hyderabad-II)

M/ s Singareni Collieries Company Ltd Singareni Bhavan, Red Hills, PB No.18, ......Appellant Khairatabad PO, Hyderabad – 50 0004 VERSUS Commissioner of Central Excise &

Service Tax, Hyderabad - I I ……Respondent Kendriya Shulk Bhavan, LB Stadium Road, Basheerbagh, Hyderabad – 500 004 WITH Excise Appeal No. 30043 of 2016 (Arising out of Order-in-Original No. HYD-EXCUS-002-COM-026-15-16 dt.30.10.2015 passed by Commissioner of Customs, Central Excise & Service Tax, Hyderabad-II)

M/ s Singareni Collieries Company Ltd Singareni Bhavan, Red Hills, PB No.18, ......Appellant Khairatabad PO, Hyderabad – 50 0004 VERSUS Commissioner of Central Excise &

Service Tax, Hyderabad - I I ……Respondent Kendriya Shulk Bhavan, LB Stadium Road, Basheerbagh, Hyderabad – 500 004 WITH Excise Appeal No. 30412 of 2016 (Arising out of Order-in-Original No. HYD-EXCUS-002-COM-056-15-16 dt.17.03.2016 passed by Commissioner of Customs, Central Excise & Service Tax, Hyderabad-II)

M/ s Singareni Collieries Company Ltd Singareni Bhavan, Red Hills, PB No.18, ......Appellant Khairatabad PO, Hyderabad – 50 0004 VERSUS Commissioner of Central Excise &

Service Tax, Hyderabad - I I ……Respondent Kendriya Shulk Bhavan, LB Stadium Road, Basheerbagh, Hyderabad – 500 004 AND Excise Appeal No. 31175 of 2017 (Arising out of Order-in-Appeal No. HYD-EXCUS-002-APP-054-17-18 dt.31.07.2017 passed by Commissioner of Customs & Central Tax (Appeals-I), Hyderabad)

Commissioner of Central Tax Hyderabad - GST ......Appellant Kendriya Shulk Bhavan, LB Stadium Road, Basheerbagh, Hyderabad – 500 004 VERSUS M/ s Singareni Collieries Company Ltd Singareni Bhavan, Red Hills, PB No.18, ……Respondent Khairatabad PO, Hyderabad – 50 0004 Appearance Shri S. Thirumalai, Advocate for the Appellant.

Shri K. Raji Reddy, AR for the Respondent.

Coram: HON'BLE MR. A.K. JYOTISHI, MEMBER (TECHNICAL)

HON'BLE MR. ANGAD PRASAD, MEMBER (JUDICIAL)

FI NAL ORDER No. A/ 30108-30114/ 2026 Date of Hearing: 10.11.2025 Date of Decision: 25.02.2026 [Order per: A.K. JYOTI SHI ]

M/s Singareni Collieries Company Ltd (hereinafter referred to as appellants) are engaged in production and sale of coal. The appellants were paying Central CED (CED) on coal and they were also paying Clean Energy Cess (CEC) on coal. The Department not