https://www.taxtmi.com/caselaws?id=265620 The Tribunal held that National Calamity Contingent Duty (NCCD) was applicable to motor vehicles substantially manufactured but not marketable before 01.03.2003. The vehicles in question were deemed not fully finished but substantially finished, requiring additional work before being marketable. Therefore, the Tribunal upheld the NCCD demand but set aside the penalty imposed under Rule 25 of the Central Excise Rules, 2002. The interest under Section 11AB was upheld. The appeal was disposed of on 11/09/2015. en-us Fri, 11 Sep 2015 00:00:00 +0530 Tue, 13 Oct 2015 19:50:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265620 The Tribunal held that National Calamity Contingent Duty (NCCD) was applicable to motor vehicles substantially manufactured but not marketable before 01.03.2003. The vehicles in question were deemed not fully finished but substantially finished, requiring additional work before being marketable. Therefore, the Tribunal upheld the NCCD demand but set aside the penalty imposed under Rule 25 of the Central Excise Rules, 2002. The interest under Section 11AB was upheld. The appeal was disposed of on 11/09/2015. Case-Laws Central Excise Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265620