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2019 (7) TMI 485 - AT - Central ExciseLiability of National Calamity Contingency Duty (NCCD) - contention of the Appellant is that National Calamity Contingency is in the nature of a duty and, therefore, entitled for the benefit of the Exemption Notification - HELD THAT:- The Supreme Court in the case of M/S HERO MOTOCORP LIMITED VERSUS COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE [ 2019 (6) TMI 762 - SUPREME COURT ] where it was held that the NCCD is in the nature of excise duty and is, thus, entitled to the benefit of the exemption notification. The imposition of duty on National Calamity Contingent, therefore needs to be set aside - the payment for EC and SHEC, in such circumstances, will also have to be set aside. Appeal allowed - decided in favor of appellant.
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