TMI Blog2015 (10) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. vs Commissioner of Central Excise & Service Tax, Vapi [2014 (11) TMI 72 - CESTAT AHMEDABAD] that NCCD is not leviable, where the goods are cleared for export or for captive Consumption. - issue is identical in the present appeal and the above decision of this Hon’ble Bench is squarely applicable. In view of the same, the impugned orders in appeal are set-aside - Decided in favour of assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that NCCD is not exempted specifically, and does not constitute a duty of Excise and therefore the same is leviable even when Central Excise Duty is wholly exempted. 4. We find that the issue is no more res-integra and this Hon ble Tribunal has held in the case of Filatex India Ltd. vs Commissioner of Central Excise Service Tax, Vapi 2014 (302) E.L.T. 446 (Tri. Ahmd.) that NCCD is not leviab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ound that the said notification does not apply to NCCD. 2.Board has examined the matter. Though NCCD is levied under Finance Act, 2001, it is a duty of excise. Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 issued under Rule 19 of Central Excise Rules, 2001 read with Central Excise Rules, 2002 allows goods to be exported without payment of duty. Further, it is the policy to grant relief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondly, C.B.E. C. circulars issued on an issue are binding on the departmental officers and cannot be challenged in appeal. In view of the above observations appeals filed by the appellants are allowed. 5. We find that the issue is identical in the present appeal and the above decision of this Hon ble Bench is squarely applicable. In view of the same, the impugned orders in appeal are set-asi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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