https://www.taxtmi.com/caselaws?id=339016 The CESTAT upheld the demands for National Calamity Contingent Duty (NCCD), Education Cess, and Secondary Higher Education Cess against the appellants despite their area-based exemption under Notification No. 50/2003-CE. The court ruled that NCCD was not covered by the exemption and rejected the utilization of accumulated Cenvat credit for payment, as the goods were classified as exempted under the notification. The appeals were dismissed, affirming the liability to pay the duties and denying the offset of Cenvat credit for the mentioned payments. en-us Wed, 11 Jan 2017 00:00:00 +0530 Mon, 21 Aug 2017 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339016 The CESTAT upheld the demands for National Calamity Contingent Duty (NCCD), Education Cess, and Secondary Higher Education Cess against the appellants despite their area-based exemption under Notification No. 50/2003-CE. The court ruled that NCCD was not covered by the exemption and rejected the utilization of accumulated Cenvat credit for payment, as the goods were classified as exempted under the notification. The appeals were dismissed, affirming the liability to pay the duties and denying the offset of Cenvat credit for the mentioned payments. Case-Laws Central Excise Wed, 11 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339016