https://www.taxtmi.com/caselaws?id=128273 The Tribunal upheld the Commissioner (Appeals) order, rejecting the Revenue's appeals on the demand of National Calamity Contingency Duty (NCCD) on tobacco essence for captive consumption in chewing tobacco manufacturing. Relying on precedents, the Tribunal emphasized revenue neutrality, stating that paying duty on the intermediate product was offset by the duty on the final product, establishing revenue neutrality. The decision underscored the significance of revenue neutrality in excise duty matters and upheld the order based on this principle, highlighting the exemption issues, excisability of goods, and precedent considerations. en-us Wed, 05 Nov 2008 00:00:00 +0530 Sun, 06 Aug 2017 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128273 The Tribunal upheld the Commissioner (Appeals) order, rejecting the Revenue's appeals on the demand of National Calamity Contingency Duty (NCCD) on tobacco essence for captive consumption in chewing tobacco manufacturing. Relying on precedents, the Tribunal emphasized revenue neutrality, stating that paying duty on the intermediate product was offset by the duty on the final product, establishing revenue neutrality. The decision underscored the significance of revenue neutrality in excise duty matters and upheld the order based on this principle, highlighting the exemption issues, excisability of goods, and precedent considerations. Case-Laws Central Excise Wed, 05 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128273