2006 (12) TMI 274

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..... Order]. - As per facts on record appellants were required to pay National Calamity Contingent Duty (hereinafter referred to NCCD). During the period July and August 2003, they paid said duty from Cenvat Credit account of Basic Excise Duty. According to the revenue credit of Basic Excise Duty is not available for payment of NCCD, in terms of Rule 3(6)(b) of Cenvat Credit Rules, 2002. Accordingly, .....

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..... oner (Appeals) rejected the same. 3. After hearing both the sides duly represented by Shri N.J. Gheewala, learned Consultant and Shri D.S. Negi, learned S.D.R., I find that the interest stands confirmed against the appellant in terms of Provision of Rule 8(3) of Central Excise Rules, 2002. The said rule is to the effect that if the assessee fails to pay amount of duty by the due date, he sha .....

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..... nder bond but in para 2 of the said circular, it stands clarified that - "though NCCD is levied under Finance Act, 2001, it is a duty of excise." As such, the appellants contention is that they were under a bona fide belief that NCCD can be paid from Cenvat credit account, required to be upheld. In these circumstances it cannot be concluded that the duty was not paid by the appellant, thus justify .....

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