https://www.taxtmi.com/caselaws?id=116968 National Calamity Contingent Duty was treated as governed by the Central Excise Act, 1944 and its exemptions and refunds framework under the Finance Bill, 2001-2002, so the appellants' claim that the duty was not leviable on exempt goods was examined on a prima facie basis. Goods cleared to a United Nations funded project had already been treated as exempt under the relevant notification, and earlier Tribunal and Supreme Court authorities supported the appellants' position. On that basis, the appellants were found to have a strong prima facie case and were granted waiver of pre-deposit and stay of recovery pending appeal. en-us Wed, 15 Feb 2006 00:00:00 +0530 Tue, 19 Jun 2012 12:48:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116968 National Calamity Contingent Duty was treated as governed by the Central Excise Act, 1944 and its exemptions and refunds framework under the Finance Bill, 2001-2002, so the appellants' claim that the duty was not leviable on exempt goods was examined on a prima facie basis. Goods cleared to a United Nations funded project had already been treated as exempt under the relevant notification, and earlier Tribunal and Supreme Court authorities supported the appellants' position. On that basis, the appellants were found to have a strong prima facie case and were granted waiver of pre-deposit and stay of recovery pending appeal. Case-Laws Central Excise Wed, 15 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116968