https://www.taxtmi.com/caselaws?id=170520 NCCD was held not leviable on clearances of partially oriented yarn for captive consumption, the Tribunal treating the issue as settled and accepting the existing legal position that the levy could not survive on such removals. The same principle was applied to clearances made to 100% export-oriented units, following the ratio relied on for analogous exempt clearances, and the levy was again negatived. As a result, the demand for NCCD, together with interest and penalties, did not survive and consequential relief followed. en-us Wed, 03 Dec 2008 00:00:00 +0530 Sat, 05 Aug 2017 13:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170520 NCCD was held not leviable on clearances of partially oriented yarn for captive consumption, the Tribunal treating the issue as settled and accepting the existing legal position that the levy could not survive on such removals. The same principle was applied to clearances made to 100% export-oriented units, following the ratio relied on for analogous exempt clearances, and the levy was again negatived. As a result, the demand for NCCD, together with interest and penalties, did not survive and consequential relief followed. Case-Laws Central Excise Wed, 03 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170520