TMI Blog2019 (7) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... rt 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 circ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ondary and Higher Education Cess (hereinafter referred to as SHEC ) has been confirmed. The Appellant has also been directed to pay interest and penalty. 2. The 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. 3. It is not in dispute that this issue was rai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds settled by the decision of this Court in Civil Appeal No.3239 of 2019 titled as Bajaj Auto Limited Vs. Union of India decided on 27.03.2019 opining that the NCCD is in the nature of excise duty and is, thus, entitled to the benefit of the exemption notification. 2. Learned counsel for the respondent- Department did seek to contend that the appellant has given up this plea before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of this order. 6. The appeals are accordingly allowed. (emphasis supplied) 5. 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. 6. This appeal, therefore, deserves to be allowed in the same terms as the aforesaid order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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