https://www.taxtmi.com/caselaws?id=240292 The Tribunal set aside the penalty imposition in the case where the appellant exported motorcycles claiming rebate but failed to pay National Calamity Contingent Duty (NCCD). Despite the duty non-payment, the Tribunal ruled in favor of the appellant, emphasizing the lack of benefit and financial loss incurred due to the oversight. The decision aligned with the principle of revenue neutrality, as the appellant would have been entitled to a refund of the NCCD paid, and other duties were already refunded, resulting in the disposal of the appeal in favor of the appellant. en-us Thu, 11 Jul 2013 00:00:00 +0530 Sat, 26 Apr 2014 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240292 The Tribunal set aside the penalty imposition in the case where the appellant exported motorcycles claiming rebate but failed to pay National Calamity Contingent Duty (NCCD). Despite the duty non-payment, the Tribunal ruled in favor of the appellant, emphasizing the lack of benefit and financial loss incurred due to the oversight. The decision aligned with the principle of revenue neutrality, as the appellant would have been entitled to a refund of the NCCD paid, and other duties were already refunded, resulting in the disposal of the appeal in favor of the appellant. Case-Laws Central Excise Thu, 11 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240292