https://www.taxtmi.com/caselaws?id=354034 The court held that NCCD, EC, and SHEC are not covered by the exemption under Notification No. 50 of 2003 and must be paid. The appellant was not allowed to use CENVAT Credit for these duties due to the final product's exemption from basic excise duty. Penalties imposed under Section 11AC were upheld, except for the issue of the appellant's bona fide belief regarding CENVAT Credit utilization, which was referred back to the Tribunal for review. en-us Thu, 11 Jan 2018 00:00:00 +0530 Fri, 14 Sep 2018 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354034 The court held that NCCD, EC, and SHEC are not covered by the exemption under Notification No. 50 of 2003 and must be paid. The appellant was not allowed to use CENVAT Credit for these duties due to the final product's exemption from basic excise duty. Penalties imposed under Section 11AC were upheld, except for the issue of the appellant's bona fide belief regarding CENVAT Credit utilization, which was referred back to the Tribunal for review. Case-Laws Central Excise Thu, 11 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354034