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2023 (9) TMI 7 - AT - Central ExciseLevy of NCCD - Claim barred by time limitation or not - HELD THAT:- The respondent filed an appeal before the Commissioner (Appeals) which appeal has been allowed in part by the impugned order in view of the decision of the Supreme Court in BAJAJ AUTO LIMITED VERSUS UNION OF INDIA & OTHERS [2019 (3) TMI 1427 - SUPREME COURT] where it was held that Once the excise duty is exempted, NCCD, levied as an excise duty cannot partake a different character and, thus, would be entitled to the benefit of the exemption notification. As the decision of the Commissioner (Appeals) is based solely on the decision rendered by the Supreme Court in Bajaj Auto, has been held to be per incuriam and the Supreme Court has held that simply because one kind of duty is exempted, other kinds of duties automatically fall cannot be accepted. Therefore, NCCD shall continue to be levied despite the Notification exempting the payment of excise duty. The impugned order dated November 15, 2019 passed by the Commissioner (Appeals), therefore, cannot be sustained and is set aside - appeal allowed.
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