TMI Blog2018 (10) TMI 1718X X X X Extracts X X X X X X X X Extracts X X X X ..... India [ 2019 (3) TMI 1427 - SUPREME COURT ] - it is submitted that levying of the basic excise duty is exempted qua the goods in question and surcharge is levied. HELD THAT:- Prima facie, question about National Calamity Contingent Duty is to be exempted on the ground of exemption of excise duty on POY or to be treated as surcharge, etc., we deem it just and proper to issue notice retu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for the petitioners fairly brought to our notice a decision of the Uttarakhand High Court in the case of Bajaj Auto Ltd. v. Union of India [2015(317) ELT 12] wherein denial of Area Based exemption from National Calamity Contingent Duty and recovery thereof is held permissible by upholding demand made in various impugned orders. Learned counsel for the petitioner invited our attention to Article ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Calamity Contingent Duty is to be exempted on the ground of exemption of excise duty on POY or to be treated as surcharge, etc., we deem it just and proper to issue notice returnable on 06.12.2018. In the meanwhile, order No.A/11368/2018 dated 05.07.2018 passed by CESTAT [Annexure J] shall remain stayed. Direct Service is permitted. In addition to the above copy be served to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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