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    <title>2012 (5) TMI 621 - SIKKIM HIGH COURT</title>
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    <description>The court dismissed the writ petitions, ruling that the petitioners were not entitled to exemptions from National Calamity Contingent Duty (NCCD), Education Cess, and Secondary and Higher Education Cess as these were not covered by the exemption notifications. The demands raised by the respondents for these duties were upheld. The court also quashed the withdrawal of Cenvat credit benefits by certain notifications and provided some directions regarding the same.</description>
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    <pubDate>Fri, 11 May 2012 00:00:00 +0530</pubDate>
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      <description>The court dismissed the writ petitions, ruling that the petitioners were not entitled to exemptions from National Calamity Contingent Duty (NCCD), Education Cess, and Secondary and Higher Education Cess as these were not covered by the exemption notifications. The demands raised by the respondents for these duties were upheld. The court also quashed the withdrawal of Cenvat credit benefits by certain notifications and provided some directions regarding the same.</description>
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