https://www.taxtmi.com/caselaws?id=204365 The High Court dismissed the appeal on grounds of lack of maintainability, ruling that the issue of National Calamity Contingent Duty (NCCD) levy on Polyester Filament Yarn clearance to 100% Export Oriented Unit (EOU) falls under the Supreme Court's jurisdiction due to its direct impact on duty rate determination for assessment purposes. The Court highlighted that questions related to the applicability of notifications affecting duty rates are beyond its purview under Section 35G and Section 35L of the Central Excise Act, 1944. en-us Wed, 15 Dec 2010 00:00:00 +0530 Tue, 24 May 2011 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204365 The High Court dismissed the appeal on grounds of lack of maintainability, ruling that the issue of National Calamity Contingent Duty (NCCD) levy on Polyester Filament Yarn clearance to 100% Export Oriented Unit (EOU) falls under the Supreme Court's jurisdiction due to its direct impact on duty rate determination for assessment purposes. The Court highlighted that questions related to the applicability of notifications affecting duty rates are beyond its purview under Section 35G and Section 35L of the Central Excise Act, 1944. Case-Laws Central Excise Wed, 15 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204365